إطار مقترح لتطوير عملية تسعير العطاءات و فقا لأساليب التكاليف الحديثة و علاقتها بهيكل تجزئة العمل في قطاع المقاولات السوداني : دراسة تطبيقية

الملخص EN

The study problem stemmed from the fact that most of contracting companies still using traditional methods for bidding pricing; therefore, it is essential to find a new method which enables contractors to estimate appropriate cost in order to avoid the bidding being either over estimated or under estimated from the bidding actual value.

The study aimed to design a proposed framework for developing bidding pricing process in engineering projects as an alternative to traditional systems currently adopted in Sudanese construction and contracting sector.

This framework is a combination of modern costing methods represented in (target cost method, activity-based costing method, value engineering, re-engineering (reengineering)) and their relation to work breakdown structure and organizational breakdown structure (WBS-OBS) to become an integrated framework through which contractors can estimate project’s cost accurately and competitively.

The study adopted the comparative method between the traditional and modern methods of pricing on one of the case study projects.

The study concluded that applying the proposed framework leads to a better knowledge of bidding pricing and a greater capability of cost estimation and price data updating.

Also, it concluded that the proposed framework provides information which is considered the basis for entry into the bidding competition in order to win them.

Moreover, this system helps in controlling activities performed by the corporation and in taking rational and correct decisions that related to their activities.

The most important recommendations of the study include the necessity of establishing a managerial-informational cost-accounting system to facilitate the application process of this system in Sudanese contracting sector.