الاتجاهات المعاصرة في المحاسبة الإدارية و أثرها في الأداء المالي لترشيد القرارات الإستراتيجية: دراسة ميدانية على مجموعة دال للصناعات الغذائية

الملخص EN

The study aimed to apply Contemporary trends in management accounting represented in the two methods of target cost and balanced scorecard in financial performance to rationalize strategic decisions.

Knowing the role that the Contemporary trends in management accounting (target cost and balanced scorecard) can follow in raising the efficiency of financial performance and then rationalizing strategic decisions in Sudanese industrial establishments.

There is a statistically significant relationship between the application of the target cost system and financial performance to rationalize strategic decisions in Sudanese industrial establishments.

There is a statistically significant relationship between the balanced scorecard system and the financial performance in the Sudanese industrial establishments.

The study reached the following results, including that the application of the two methods positively affects the financial performance and strategic decisions.