فاعلية حوسبة نظم محاسبة التكاليف في تطوير الأداء الإداري

Abstract

This study aimed to identify the effectiveness of the computerization systems in cost accounting to develop the performance management, and the cost accounting systems is considered the most important information systems in organizations, and provide information to assist in management decisions, so as we must use the computing because it is the best ways to applied in this field. The problem study is represent in what the effect of the use of computer system to accounting information system in an industrial organization, you can dispense the traditional accounting information system in the presence of the modern technology, addition to that the industrial organization in Sudan depends on costs accounting system to planning and control. On conclusion of the results of the study we reach to that all cost accounting systems in the complex done by the computer, there is great attention from management to computerization all the aspect of cost accounting systems in the complex. According to the study we recommended with necessary to give more attention to human resources by more training to computer systems, and we should always make update and develop in systems to give and obtain the goals.