إطار مقترح لتكامل أساليب التكاليف الحديثة و نموذج لمراقبة المشروعات في قطاع الإنشاءات و المقاولات السوداني : دراسة تطبيقية

الملخص EN

The study problem stemmed from the inability of most of the Sudanese construction companies to finish their projects according to the specified time and budget.

This research aimed at presenting the methods of cost management as developments in cost accounting, besides setting a procedural framework for the integration between the modern cost methods (Production in specific Time, Target Costing, and Activity-Based Costing), as well as designing a model for monitoring the engineering projects, which called (Earned Value Management) to facilitate its application in the Sudanese construction and contracting sector to control and improve the performance.

The study main result indicated that modern methods of cost integrate with each other if a modern business environment is available.

The study most important recommendations call for computerizing the proposed model through using any of the databases, and applying it on all the engineering projects in the organization.