استخدام منهج قياس التكاليف على أساس النشاط (Abc)‎ لضبط تكلفة انتاج الاسمنت في السودان : دراسة ميدانية على مصانع الاسمنت

Abstract EN

This study aimed to demonstrate the effect of using the activity-based costing (ABC) approach to control the cost of cement production in Sudan by studying the theoretical basis and intellectual framework of the activity-based costing system and highlighting the importance of using the activity-based costing method in the modern industrial environment.

The study reached a number of results, the most important of which was that the activity-based costing method works in the accurate identification of the activities of the cement industry, which helps in determining the value chain for these activities during the product life cycle.

production units