The Role of the Modern Techniques of Cost Accounting in Improving the Processes of Measurement and Analysis of Internal Manufacturing Cost (An analytic case study on sugar factories in the Sudanese industrial sector)

Abstract

This paper aims to discuss the inability of traditional cost methods to
provide appropriate information about production environment in Sudan.
One of the paper goals is to show the limitation of traditional cost
accounting system in meeting the production needs in such environment.
The most important findings are:
1. The success of activity based costing (ABC) in measuring production costs
accurately, depends on cost caused activities
2. Using descriptive methods may not measure accurately the production
costs.
3. There is statistical relationship between ABC system, and accurate
production costs measurement.
Recommendations:
1. Statistical, arithmetical and descriptive methods are needed to measure
production cost activities accurately.
2. Close follow up to cost cussed activities is also needed.
3. Cost and management accounting methods are to be developed for more
investigation and research about how to measure production costs.
Key words: modern techniques, cost accounting, measurement and analysis,
Internal industrial cost