أثر تطبيق أسلوب تكاليف تدفقات القيمة على تحقيق استراتيجية ريادة التكلفة للمنشآت الصناعية : دراسة ميدانية على قطاع صناعة السكر في السودان

الملخص EN

This study aimed to measure the impact of the application of the value flows costing method on achieving the cost leadership strategy for Sudanese industrial establishments.

The study used the descriptive analytical method and statistical methods (SPSS) to perform the exploratory factor analysis, and the data was processed through the(AMOS-V25) program to conduct the confirmatory factor analysis and path analysis to link the results of the field study, The study reached the results, including: that the application of flexible manufacturing leads to the achievement of the strategy of cost leadership, and the analysis of the value chain has a positive relationship to the achievement of the strategy of cost leadership.