ABC AND THEIR IMPACT ON SUPPORTING THE COMPETITIVE ADVANTAGE (FIELD STUDY IN INDUSTRIAL COMPANIES–KHARTOUM STATE).

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.