ENHANCING INTERNAL FINANCIAL AND MANUFACTURING COST MEASUREMENT AND ANALYSIS: AN ANALYTICAL STUDY OF MODERN FINANCIAL COST METHODS

Authors

  • Aisha Badawi Abdelrhman Musa Assistant professor: Northern Boarder University, college of business administration, banking and finance
  • Manal Ibrahim Ahamed Mohamed Northern Boarder University, college of business administration

DOI:

https://doi.org/10.61841/cibg.v31i3.2895

Keywords:

Internal Manufacturing, Cost Accounting Methods, economic growth, ABC method

Abstract

This study has applied descriptive approach to study Kenana Sugar Company Limited's accounts and financial
departments, involving 87 male and female employees. A random sampling method selected 45 individuals, who were
analyzed using questionnaires. The results showed positive results.
The demographic, academic, and professional background of the participants is also compared to reveal some interaction
with performance and career advancement. The sample is slightly older and almost all of the participants work mid-career
level; most of the participants belong to accounting and finance fields. The study found that 75% of participants aged 36-
45 years and 81.58% held a Bachelor's degree had no significant differences in performance based on academic
achievement or work experience. However, the research faces challenges in generalizing to a wider population and
suggests expanding the scope of participants by specializations and career phases.

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Published

2025-08-31

How to Cite

Badawi Abdelrhman Musa, A. ., & Ibrahim Ahamed Mohamed, M. (2025). ENHANCING INTERNAL FINANCIAL AND MANUFACTURING COST MEASUREMENT AND ANALYSIS: AN ANALYTICAL STUDY OF MODERN FINANCIAL COST METHODS . The Journal of Contemporary Issues in Business and Government, 31(3), 28–37. https://doi.org/10.61841/cibg.v31i3.2895

Issue

Vol. 31 No. 3 (2025): The Journal of Contemporary Issues in Business and Government

Section

Articles

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Copyright (c) 2025 Aisha Badawi Abdelrhman Musa, Manal Ibrahim Ahamed Mohamed

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