دور محاسبة استهلاك الموارد في تحسين إدارة التكلفة : دراسة ميدانية على عينة من الشركات الصناعية 2022 م

Abstract EN

In light of the dependence of some industrial companies on the traditional methods of cost management that have deficiencies in some surfaces, as they do not provide information appropriate to the appropriate time for decision makers, so the need for new cost management methods has emerged.

among these methods is to hold resource consumption accountability that dedicates resource and support the optimal exploitation of resources in addition to measuring the size of the resources consumed within the activity, so the problem of the study is summarized in the following main question; what is the impact of accounting for resource consumption in improving the cost management of industrial facilities? to achieve the goals of the study the study tested the existence of a statistically significant relationship between the use of resource consumption accounting as a tool to reduce costs and cost management, there is a statistically significant relationship between the use of resource consumption accounting as a tool to support decision-making and cost management, there is a statistically significant relationship between the use of resource consumption as a comparison tool the evaluation and cost management .

the study adopted the descriptive analytical approach and used the questionnaire form to collect data from workers in the companies listed in the khartoum market for automatic papers, after presenting the theoretical framework and conducting the field study.

the study reached the following results : it was found that there is a strong correlation between the use of resource consumption accounting as a tool to reduce costs and cost management, the results of the estimate showed the existence of a strong expense between support for decision-making and cost management, the estimate results showed a strong correlation between comparison, evaluation and cost management, based on the results reached.

the study recommended an increase in the awareness of industrial facilities to activate resource consumption as one modem cost systems by showing its importance, advantages, goals and extent it contributed to the improving cost management, putting the thoughts and developments studied into practice in preparation for new products and better services.