The role of accounting for achievement in measuring production costs and supporting competitive advantage:

A field study on some industrial facilities in Sudan

Abstract

The study aimed to state most important current issues in modern industrial environment and it impact on measuring and identifying production costs in industrial establishments, clarifying the concept of throughput accounting and assessing the extent of its efficiency in supporting competitive advantages. To achieve the objectives of the study questionnaire was designed to know the opinions of study’s sample in the study’s subject. The study’s community consists of (220) employees of (3) Sudanese industrial establishments in Khartoum state, which is Sudanese sugar company, Kenan sugar company and Guneid sugar factory. The study’s sample selected randomly and (35) questionnaires distributed among them and its 100% collected back. Also the statistical program (SPSS) used to analysis the study’s data for testing hypotheses’ accuracy and to reach to findings among which is that using throughput rate to measure achieved throughput cost contributes in supporting competitive advantage for Sudanese industrial establishments, and apportionment of services centers’ cost to beneficiaries canters contributes in supporting competitive advantage for Sudanese industrial establishments. The study concluded with a number of recommendations, among which is increasing the awareness of throughput accounting and its advantages between Sudanese industrial establishment through workshops and seminars, need to encourage Sudanese industrial establishments to implement throughout accounting system to increase it competitive advantages.