Impact of strategic managerial accounting techniques on the competitive advantage of sudanese exports in light of globalization

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.