الأثر الرقابي لنظام تكاليف المراحل الإنتاجية على ربحية الشركات الصناعية

الملخص

This study focused on the influence of censorship of cost accounting productivity stages system 
industry company's profits (cement sector) in River Nile State and study the situation of Cement 
Industrial companies In River Nile State. The Study problem based on, some Industrial cement 
companies In River Nile State disregard the influence of non-optimum the influence of nonoptimum calibration for cost, this leads to difficulty of censorship on costs defect and nonbalance in performance ,This dispels the efforts that have been made by other administrations 
to achieve the targets of these companies that lie on cost debasing to the Utmost degree and 
maximization profits through convoying a accretion and developing in cement industrial, this 
study aims to know the relation between developing cost accountancy system and its production 
stages and its influence on profits .The study follows extrapolation ,historical and descriptive 
approaches .The study results are; most cement companies In River Nile States applied cost 
accountancy system in productive stages in high quality, they put standards to measure the 
performance. This resulted in advance and developing in cement industry. Also, this system 
increases income and achieve profits. The study recommended to study the effect quality on 
cement companies' profit