Abstract:
The title of this study is, Evaluation of Sugar Production Cost at Gunied Sugar Factory.
The nature of the problem can be briefed in these points: no documented work has indicated the production cost of one ton sugar in Sudan, cost of producing cane crop is not reported and to what extent the cost of cane affects the total cost of production is not fully investigated.
The objective of this study is find unit cost of sugar and cane over the last nine years at Gunied sugar factory, identifying cost elements that have significant effect on sugar cost and comparing results with local Sudanese Sugar Factories, and available data of international cost.
It was concluded that:
There is no significant difference in production cost of sugar at Guneid and other factories in Sudan.
The unit cost of sugar produced at Guneid and other local factories is higher than the international ones. The cost of one ton sugar is 150%-220% to the international ones.
Cane production cost in Guneid represents 65% to 72% of total production cost. As compared to international one, which is about 40% .The cane cost may be one of the main factors of sugar high cost.
The cost of agricultural department cost center, represent 40% to 50% of the total sugar production cost.
Recommendations is to :
To investigate factors affecting cane cost and means of reducing it.
Utilization of by-products for more revenue.
