تطبيق أسلوب التكاليف وفقا للنشاط و أثره على قياس تكلفة المنتجات : دراسة ميدانية على مصانع شركة السكر السودانية

الملخص EN

The study examined the Implementation of Activity Based Costing Method (ABC) and it is impact on Products cost measuring in the factories of Sudanese Sugar Company.

The main problem of this study is the inability of traditional costing method in providing accurate cost of the products in the factories of Sudanese Sugar Company.

The study aimed to investigate the impact of applying “ABC” method on measuring the product cost in the factories of Sudanese Sugar Company, as well as investigating the obstacles preventing the application of the “ABC” method in the factories of Sudanese Sugar Company.

The study adopted the descriptive method through using secondary and primary sources, which depended on interviews, as well as designing a questionnaire that distributed for a sample of 125 employees at the financial departments in Sudanese Sugar Company.

To achieve the study objectives the following hypotheses were examined : H1 : The application of (ABC) method can help in measuring the cost of product in accurate ways.

H2 : Sudanese Sugar factories do not apply (ABC) method in measuring the cost product.

H3 : There is a basic foundation for applying (ABC) method in Sudanese Sugar factories.

H4 : There are technical and administrative problems and difficulties facing the application of (ABC) method in Sudanese Sugar factories, where all these hypotheses had been verified.

The study main recommendations include the need for adopting and implementing (ABC) method in factories of Sudanese Sugar Company ; and the call for universities and higher education institutes to disseminate the culture of modern costing systems and techniques.