أثر تطبيق نظام محاسبة التكاليف في تحديد تكاليف المنتجات الصناعية : دراسة ميدانية على شركات الأسمنت بوالية نهر النيل

Abstract EN

The study aimed to explain the concept of the effect of applying the cost account ing system in determining industrial costs.The researcher used the analytical approach through the statistical methods represented in the spss program to analyze the study too (questionnaire) distributed to the respondents in the financial management of cemen' companies in the NileRiver State during the year 2020.

Through the analysis, several re suits were reached,the most important of which is that following the procedures method: and appropriate systems in determining costs provides outputs and information of quality and confidence that can be relied upon in planning and ovresigh and defferent decisior making .The study came out with a number of recommendation, the most important o which is the necessity of using cost accounting system and developing them in industria ,companies in order to be able to play an effective role in light of the interest in determin ing costs in ligh of modern industries.