ABC AND THEIR IMPACT ON SUPPORTING THE COMPETITIVE ADVANTAGE (FIELD STUDY IN INDUSTRIAL COMPANIES–KHARTOUM STATE).
- Assistant Professor, Department of Accounting - Faculty of Managerial and Financial Sciences - Peace University, Sudan.
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This study aimed to identify the impact of ABC in Activating Competitive Advantage (Field Study in industrial Companies - Khartoum State). The study tested one hypothesis which are: There are significant relationship between applied the ABC and support the competitive advantage of industrial companies -Khartoum state. Researcher distributed (300) questionnaire forms among some of the workers in the field selected randomly (280) Forms were collected as 93%. Statistical package of social sciences programmer (SPSS) used for analyzing data. The study reached some findings from which:ABC contributes to reduction of production costs for industrial companies - Khartoum State, ABC is a system to reduce the cost from a strategic perspective, the study recommended following: there is necessity to applying the strategic cost methods together to activate the competitive advantage continuously.
[Abubkr Ahmed Elhadi Abdelraheem. (2016); ABC AND THEIR IMPACT ON SUPPORTING THE COMPETITIVE ADVANTAGE (FIELD STUDY IN INDUSTRIAL COMPANIES–KHARTOUM STATE). Int. J. of Adv. Res. 4 (Dec). 559-563] (ISSN 2320-5407). www.journalijar.com