أثر التدريب علي فاعلية الرقابة في مجال التكاليف

Abstract

The study focused on the influence of training on the effectiveness of censorship in cost and 
study the status of Cement companies In River Nile State, Research problem based on, some 
companies ignore training to their workers and the role of training on lessen costs and 
censorship to costs .This causes negative impact to the measurements of deviations .Wrong 
results to the costs and difficulty to the censor ship. The importance of the study lies on the 
importunes of training and its role in reducing costs and censorship. the study followed the 
elicitation approach, historical approach, and descriptive approach. Research results are: 
cement companies in River Nile State, introduced model censorship system for financial and 
administrative performance. this system showed the defects and treated the deviations. these 
companies played Ultimate role and comprehensive work to reduce costs through costs system, 
training and censorship This leads to big profits. The study re commendations are: cement 
companies in River Nile State should continue training process to their works who work in 
cost accountancy department this impaction their work and achieve the measurement to costs 
production and profit