و اقع استخدام الأساليب الاستراتيجية لإدارة التكلفة و تقييم الأداء في المنشآت الصناعية في السودان : دراسة مسحية على شركات قطاع الصناعات التحويلية في ولاية الخرطوم

Abstract EN

The study dealt with the strategic methods of cost management and performance evaluation.

It aims to identify the reality and areas of using these methods in the manufacturing sector in Khartoum state, in addition to the determinants that limt the ability of these enterprises to adopt and use these methods.

To achieve the objectives of the study, a questionnaire was distributed to the enterprises of manufacturing sector in the state of Khartoum, where the sample consist of (104) interprises.

The main finding of study that, there is a low level to the use of strategic methods for cost management and performance evaluation within the interprises of manufacturing sector in Khartoum State.

The scope and level of use of these methods vary according to the enterprise industrial activity.

In addition, there are a number of constraints that limit the ability of interprises in manufacturing sector to adopt and use strategic methods for cost management and performance evaluation.