الإتجاهات الحديثة فى المحاسبة الإدارية و دورها في تقويم الأداء المالي للمصارف السودانية : دراسة حالة مصرف المزارع التجاري

الملخص EN

The study dealt with modern trends in managerial accounting and its role in evaluating the financial performance of Sudanese banks, and the problem of the study was that management accounting faced many obstacles before the rapid changes that recently appeared on the methods, methods and uses of management at the present time with the tremendous progress in information and communication technology and modern systems.Computer-based technology has become a cornerstone of the production process.

Although production methods and methods are characterized by tremendous technological progress, the traditional management accounting methods have not kept pace with development.

The study aimed to know the relationship between the total quality management method and Basel (2), and to ascertain the relationship between the balanced scorecard method and Basel (2).

The study followed the descriptive analytical approach.

Among the most important results of the study, management accounting is one of the branches of specialized accounting, which mainly aims to provide financial and non-financial information.

The target cost system is an activity that aims to reduce the new product life cycle while ensuring that the quality of the product and other requirements of customers are met.

Banks aimed to reduce costs Total quality and focus on cost drivers.

The study recommended a number of recommendations, including the banks’ efforts to strengthen and stabilize the banking system, the need for banks to work on defining financial and accounting activities accurately, and the need for banks to seek mechanisms to face risks.