Authors :
Dr. Abd Elazim Abd Elrahman Elbashir Mustafa
Volume/Issue :
Volume 7 - 2022, Issue 8 - August
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3LkD9LZ
DOI :
https://doi.org/10.5281/zenodo.7088989
Abstract :
The study basically aimed to investigate the
impact of using cost management techniques on
production costs’ measurement in industrial companies.
To achieve this objective, (65) questionnaires used to
collect data from the sample of the study’s community
which represented in the employees of some Sudanese
industrial companies in Khartoum state and it was
(100%) collected and analyzed. The study adopted the
descriptive analytical approach and the historical
approach. And the study found several results, among
which is that, the use of cost management techniques
impacts the measurement of direct industrial materials
costs, the use of cost management techniques impacts the
measurement of direct industrial wages costs and the use
of cost management techniques impacts the
measurement of direct industrial expenses. The study
recommended that, The Sudanese industrial companies
should pay attention to the accuracy of the accounting
measurement of the various industrial costs, which helps
the management in rationalizing its decisions.
Keywords :
Cost management techniques, industrial costs
The study basically aimed to investigate the
impact of using cost management techniques on
production costs’ measurement in industrial companies.
To achieve this objective, (65) questionnaires used to
collect data from the sample of the study’s community
which represented in the employees of some Sudanese
industrial companies in Khartoum state and it was
(100%) collected and analyzed. The study adopted the
descriptive analytical approach and the historical
approach. And the study found several results, among
which is that, the use of cost management techniques
impacts the measurement of direct industrial materials
costs, the use of cost management techniques impacts the
measurement of direct industrial wages costs and the use
of cost management techniques impacts the
measurement of direct industrial expenses. The study
recommended that, The Sudanese industrial companies
should pay attention to the accuracy of the accounting
measurement of the various industrial costs, which helps
the management in rationalizing its decisions.
Keywords :
Cost management techniques, industrial costs