أثر قياس تكاليف الإنتاج على الأداء في المنشآت الصناعية : دراسة حالة شركة النيل للأسمنت المحدودة للعام 2017م

الملخص EN

The study aimed to identify the specificity of the cement industry, to identify the cost measurement of the used production elements, to identify the cost measurement theories in force in the cement industry, and to identify the role of control in operation and production.

The importance of the study stemmed from the fact that industrial development is part of the state's concern, and the importance of measuring production costs comes from its growing role in developing performance in the industrial sector, as the cement industry is of great importance to Sudan, as it is a source of support for the state's general budget.

The study adopted the deductive, inductive, analytical and historical approaches.

Among the most important findings of the researchers is the failure of the state to provide fuel and electrical supply to the cement industry sector, which contributed to the deterioration of productivity, and the failure to reach the target planned by the administration.

The lack of circular operating capital has led to the failure to implement sound procurement policies to provide production inputs, to face scarcity and instability of local market prices, until the production process is stable to reach the goal planned by the administration.