The Impact of Resource Consumption Accounting on Operational Decisions in Sudanese Manufacturing Companies - a field study


The study aimed to measure the impact of the dimensions of resource consumption accounting (RCA) in the rationalizing operational decisions in Sudanese manufacturing companies by measuring the impact of each (ABC) and the German cost system (GPK) on operational decisions. The questionnaire was used as a tool for the study, wherein 90 questionnaires were distributed, and 80 questionnaires were retrieved and analyzed. Using statistical methods, a significant effect was reached on the dimensions of resource consumption accounting as a whole in rationalizing operational decisions, the existence of a significant impact of the cost system based on activity (ABC) and there is no significant impact of the German cost system (GPK) on the rationalization of operational decisions.There is a significant differences between the averages of the answers to the study variables according to the job title and years of experience. The study recommended that more attention should be paid to resource consumption accounting in order to maximize the benefit from the German cost system for operating resources.