نموذج محاسبي مقترح لاحتساب تكلفة تكرير مشتقات البترول : دراسة تطبيقية على مرحلة التقطير الجوي في شركة مصفاة الخرطوم المحدودة

الملخص EN

The study aimed at identifying and studying the different models of the joint costs allocation on the products in order to choose an accounting model suitable for application in the "Khartoum Refinery Company Ltd".

The study relied on the deductive approach in determining the study problem and formulating its hypotheses; the inductive approach in testing the study hypotheses; and the descriptive analytical approach in the empirical study.The most important findings of the study include: unavailability of the factors and condition of applying the current modern joint cost system in "Khartoum Refinery Company Ltd" due to the technical nature and complexity of the oil industry phases.

Furthermore, the concept of joint products is applicable on the petroleum products in the refinery industry, and its production leads to incurring joint costs, which are the element of joint operation costs up to the point of splitting the products.

The study recommends the need for considering the technical aspects when designing the proposed model; and the application of qualitative density method during the allocation of the joint costs on the products.