نظام التكاليف المعيارية و دوره في الرقابة و تقويم الأداء الإداري بالمنشآت الصناعية السودانية : دراسة ميدانية على قطاعي المشروبات الغازية و السكر

الملخص EN

The study examined the standard costing system and its role in controlling and evaluating administrative performance of the Sudanese industrial firms.

The problem of the study stemmed from the fact that most Sudanese industrial firms suffered from measuring and testing the impact of standard costing system on control and performance evaluation.

The study aimed to explore to what extent the standard costing system is used by Sudanese industrial firms; besides highlighting its role in improving the efficiency and effectiveness of evaluating administrative performance; in addition to determine its importance as a tool for controlling the costs at industrial firms.

The study adpted the descriptive analytical method; whereas both primary and secondary data were collected including interviews and questionnaires for 200 employees at the financial department at soft drinks and sugar sectors; and the study data were analysed using SPSS program.

The study most important findings indicated that an accurate determination of the cost of the product at Sudanese industrial firms will increase their sales.

The study most important recommendations calls for wide application of standard costing system in the firms, which have the sufficient ability.