Volume 8, Issue 2 (February 2021), Pages: 64-69

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 Original Research Paper

 Title: Impact of strategic managerial accounting techniques on the competitive advantage of Sudanese exports in light of globalization

 Author(s): Abubkr Ahmed Elhadi Abdelraheem ^1, *, Asaad Mubarak Hussaien ²

 Affiliation(s):

 ¹College of Science and Humanities Studies, Prince Sattam Bin Abdulaziz University, Al Aflaj, Saudi Arabia
 ²College of Business Administration, Prince Sattam Bin Abdulaziz University, Hota Bani Tamim, Saudi Arabia

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 * Corresponding Author. 

  Corresponding author's ORCID profile: https://orcid.org/0000-0002-4876-0258

 Digital Object Identifier: 

 https://doi.org/10.21833/ijaas.2021.02.009

 Abstract:

The main aim of this study is to clarify the impact of strategic managerial accounting techniques on the competitive advantage of Sudanese exports in light of globalization. The study tested one hypothesis is that: There is a significant relationship between applied strategic managerial accounting techniques and supporting the competitive advantage of Sudanese exports in light of globalization. Researchers distributed 70 questionnaires, 65 of them were collected as 92.8%. Statistical Package of Social Sciences (SPSS) was used to analyze data. Some of the study findings are: Using target cost enables the continuous improvement of exported products, and this supports the competitiveness of exports globally. Applying ABC enables the appropriate price of products to be determined so that they can continue to compete globally. Producing exported products according to specifications, can reduce costs and increase the quality of the exported products. 

 © 2020 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords: Target cost, Activity-based costing, Total quality management, Competitive advantage

 Article History: Received 28 July 2020, Received in revised form 24 September 2020, Accepted 30 September 2020

 Acknowledgment:

This publication was supported by the Deanship of Scientific Research, Prince Sattam Bin Abdulaziz University, Al-Kharj, Saudi Arabia.

 Compliance with ethical standards

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

 Citation:

  Abdelraheem AAE and Hussaien AM (2021). Impact of strategic managerial accounting techniques on the competitive advantage of Sudanese exports in light of globalization. International Journal of Advanced and Applied Sciences, 8(2): 64-69

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 Figures

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 Table 1 Table 2 Table 3

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