أثر تطبيق نظام التكاليف المعيارية على تحسين الرقابة على التكاليف في قطاع مطاحن الغلال (تم الإصلاح)

Abstract

the study examined the effect of applying the standard cost system on improving cost control 
in the grain mills sector. The problem of the study was the inability of grain mills to tighten 
costs control in light of the complex economic, environmental and industrial conditions in 
Sudan. The study aimed to identify the extent of using the standard cost system in Grain mills 
in Sudan, highlighting the obstacles and obstacles to using this system, studying the ability of 
grain companies to set precise standards according to the scientific foundations of standard 
costs and clarifying and clarifying the impact of using the standard cost system on improving 
cost control, as the importance of the study was that this technical development witnessed by 
grain mills The commodity strategy that it produces requires a system that reflects the ability 
of these mills to compete locally and globally, and the standard cost system is the appropriate 
tool to achieve this. The study also reached several results, including: The application of the 
standard cost system in grain mills is an indication of the quality of cost control, the study 
recommended some recommendations, including: Create a separate cost division from the 
financial section and support it with specialized cost cadres, While continuing the training 
approach to increase the scientific capabilities in the field of costs and management accounting