文章基本信息

标题：The effect of Open Book Accounting on Reducing Production Cost and Enhancing Competitive Advantage (Field study in industrial companies in Khartoum, Sudan)
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作者：Saadaby Mohammed Ali Dafaalla Abdalla ; Khalid Yousif Ibrahim Salih ; Waheeb Hassan Yassin Gadour 等
期刊名称：Ilköğretim Online/Elementary Education Online
印刷版ISSN：1305-3515
电子版ISSN：1305-3515
出版年度：2021
卷号：20
期号：6
页码：1729-1743
DOI：10.17051/ilkonline.2021.06.167
语种：English
出版社：Öğretmen Eğitimi Akademisi
摘要：The policy of open book accounting has become of clear importance and effective role in reducing production costs and raising companies to the competitive level. This study aimed to investigate the impact of disclosure of cost data in reducing the cost of production and increasing the competitive advantage. The primary data was collected through a five-point Likert scale questionnaire that was distributed to a study sample of 200 employees from several companies in Sudan to explore the respondents’ views. 170 questionnaires were retrieved, with a response rate of 85%. To analyze the data, the descriptive statistics -mean and standard deviation- were used to measure the respondents’ degree of agreement. The simple linear regression analysis was adopted to test the hypothesis of the study. the study concluded that the open book accounting assists in reducing the cost by disclosing cost structure and driver for each product and developing product manufacturing process, also, motivating supplier to disclose cost data through joint policies between buyer and supplier leads to support the competitive advantage. The study recommended building up joint team which includes members from buyer and supplier to manage costs and develop products according to the information that provided by open book accounting technique..
关键词：open book accounting;goods or service