The effect of open records accounting on increasing competitive advantage In the industrial sector- a case study of Dall Food Company

Abstract

This study aims to demonstrate the effect of applying the open records accounting
method on increasing the competitive advantage in the Sudanese industrial
establishments, and to achieve the goal the researchers used the statistical program
(SPSS) to analyze the data obtained from the survey form that was distributed to a sample
of the Sudanese industrial establishments, and after using methods Descriptive Analysis
The hypotheses were tested, and the study reached a set of results, including: that the
method of accounting for open records has led to its application to reduce the cost of
production in the establishments of the study sample, the study also recommended
working on generalizing the application of the method of accounting for open records on
Sudanese industrial facilities for the purpose of reducing the cost of production and
increase competitive advantage.