دور محاسبة التكاليف الزراعية في ترشيد القرارات الإستثمارية في القطاع الزراعي : دراسة ميدانية على مشروع نادك الزراعي بالسودان

الملخص EN

the study aimed to identify the significance of agricultural cost accounting and its role in rationalizing investment decisions in the Sudanese agricultural sector.

The study problem was represented in the following questions: Does the availability of the components for implementing the agricultural cost accounting help in rationalizing investment decisions in the Sudanese agricultural sector? To what extent does the determination of the agricultural cost elements help in rationalizing investment decisions in the Sudanese agricultural sector? The study adopted the inductive, deductive, and descriptive analytical approaches using the questionnaire as instrument for data collection.

The study population consisted of the Sudanese agricultural schemes.

A sample was chosen from Nadeek Agricultural Scheme which was selected as a case study.

(90) questionnaires were distributed to the employees working at Nadeek Agricultural Scheme including managers of investment, administrators accountants and auditors.

The Statistical Package for Social Science (SPSS) was used to analyze the questionnaire data.

The study findings revealed the following: The scientific design of the agricultural cost accounting system contributed to rationalizing investment decisions in the Sudanese agricultural sector.

Using production cost centers and responsibilities centers helped in inventorying, analyzing and distributing the expense to production units in rationalizing investment decisions in the agricultural Scheme.

The study recommended the following: Attention should be given to the determination of the agricultural cost elements at Nadeek Agricultural Scheme.

The official authorities should not use traditional approaches to determine the agricultural products cost.