The Role of Contemporary Cost Accounting Systems in Planning, Decision-Making and Controlling, in Sudanese Sea Port Corporation

Publication Information

Journal Title: Journal of Science & Technology
Author(s): Mohamed Altayib Elyass, Asaad Mubarak Elshareef and Yousif Abdel Gadir Sati Abdullah
Published On: 15/11/2022
Volume: 3
Issue: 1
First Page: 1
Last Page: 20
ISSN: 2582-6921
Publisher: The Law Brigade Publisher

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Cite this Article

Mohamed Altayib Elyass, Asaad Mubarak Elshareef and Yousif Abdel Gadir Sati Abdullah, The Role of Contemporary Cost Accounting Systems in Planning, Decision-Making and Controlling, in Sudanese Sea Port Corporation, Volume 3, Journal of Science & Technology, 1-20, Published on 15/11/2022, Available at https://jst.thelawbrigade.com/article/the-role-of-contemporary-cost-accounting-systems-in-planning-decision-making-and-controlling-in-sudanese-sea-port-corporation/

Abstract

The study aimed to demonstrate the role played by Contemporary cost accounting systems in the operations, planning, control, and decision-making of the Seaports corporation. In addition to identifying the weaknesses and strengths when applying contemporary cost accounting systems, and to achieve the objectives of the study, it followed the historical method, the deductive method, the inductive method, and finally the descriptive analytical method. Among the findings of the study, contemporary cost accounting systems played an active role in their impact on pricing decisions by calculating the cost of diversification more accurately in the Sea Ports Corporation. The study recommended that it is necessary to work on accurate measurement of costs in accordance with contemporary accounting systems to help rationalize expenditures and optimize the use of resources in the Seaport corporation.

Keywords: Contemporary Cost Accounting Systems, Planning, Control, and Decision-making

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