Title:
THE ROLE OF AGRICULTURAL ACCOUNTING IN CONTROLLING THE COSTS OF AGRICULTURAL ACTIVITIES (A FIELD STUDY ON A NUMBER OF AGRICULTURAL INSTITUTIONS IN SUDAN)

Authors:
Dr. Asim Hassan Mohammed Gabra

Abstract:
The study mainly aimed to know the relationship between agricultural accounting and controlling the costs of agricultural activities. To achieve this goal, (170) questionnaire forms were distributed to the study sample that selected randomly from the study’s community which consisted of the employees of a number of Sudanese agricultural institutions. The results of the study showed that the existence of an integrated agricultural accounting system contributes to controlling the costs of agricultural activities, and keeping a cash book to prove all cash operations helps in controlling the costs of agricultural activities. The study recommended a number of recommendations, he most important of which is increasing public awareness of agricultural accounting and its importance for agricultural projects, through seminars and workshops, and encouraging agricultural institutions in Sudan to adopt the agricultural accounting system in their accounts instead of the regular financial accounting system.