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
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