The Impact of Cost Management Techniques on Production Costs' Measurement in Industrial Companies (Field Study on Some Sudanese Industrial Companies in Khartoum State)

- The study basically aimed to investigate the impact of using cost management techniques on production costs’ measurement in industrial companies. To achieve this objective, (65) questionnaires used to collect data from the sample of the study’s community which represented in the employees of some Sudanese industrial companies in Khartoum state and it was (100%) collected and analyzed. The study adopted the descriptive analytical approach and the historical approach. And the study found several results, among which is that, the use of cost management techniques impacts the measurement of direct industrial materials costs, the use of cost management techniques impacts the measurement of direct industrial wages costs and the use of cost management techniques impacts the measurement of direct industrial expenses. The study recommended that, The Sudanese industrial companies should pay attention to the accuracy of the accounting measurement of the various industrial costs, which helps the management in rationalizing its decisions.