الاتجاهات المعاصرة للمحاسبة الإدارية ودورها في دعم الميزة التنافسية

دراسة ميدانية على عينة من شركات المساهمة المدرجة في سوق الخرطوم للأوراق المالية

Abstract

The study examined modern methods of management accounting and their role in supporting competitive advantage and strategic decision making. The study aimed to demonstrate the impact of the activity-based costing system, the balanced scorecard, the target cost system, and the just in-time production system in increasing competitive advantage and making strategic decisions. To address the problem of the study, the following hypotheses were tested: There is a statistically significant relationship between the activity-based costing system and supporting competitive advantage. There is a statistically significant relationship between the balanced scorecard and rationalization of strategic decisions. The deductive approach, the inductive approach, and the analytical descriptive approach were used. The Statistical Analysis Program for the Social Sciences (SPSS) was used for statistical analysis and processing, and the study reached many results, including: The activity-based costing system contributes to determining the relationship between the various activity centers through Linking costs, activities, and responsibility centers, the balanced scorecard links all administrative units and levels through plans and policies and links them to goals. The study suggested many recommendations, including: working on grouping work into activities so that a single cost driver can be used for similar activities to track the cost of the activity, paying attention to balanced scorecard methods because this enables the economic unit to monitor financial results