أثر التكامل بين محاسبة استهلاك الموارد و نظام المحاسبة الرشيقة في تخفيض التكاليف : دراسة ميدانية على بعض شركات الصناعات الغذائية بالسودان

الملخص EN

The study problem was represented in the developments in both administrative and manufacturing systems which had to be matched by an evolution in the accounting systems as well.

accordingly, traditional accounting systems had become ineffective in providing management needs to provide appropriate information to serve management in different functions in a highly competitive environment.

the study aimed to explore the effect of the integration between the resource consumption accounting and lean accounting system in reducing cost and providing accurate information to the management.

the study adopted the deductive, inductive, descriptive, and the historical methods.

the study concluded that the application of resource consumption accounting in combination with the lean system provides important information that affects the accuracy of decision making.

moreover, the accurate tracking of costs and their path leads to the accuracy of allocating costs to production processes; thus reducing the cost of the unit.

furthermore, the use of the resources consumption accounting in combination with the lean accounting leads to the optimal use of resources of organization.

the study calls for the necessity of finding modern cost methods suitable for the Sudanese industrial environment; besides the need for careful monitoring of the organization resources to discover the idle energies and work to utilize them, as well as optimization of the use of those resources.