Abstract:
The study problem examined the implementation of management accounting systems
especially budgetary software systems in petroleum refineries sector in Sudan and its role in
reducing the cost of refining. Thus, the objectives of this paper are to maximize the role of
budgetary software systems in Khartoum Refinery Company Ltd in order to reduce the
petroleum refining cost; besides offering Khartoum Refinery Company Ltd some guidelines
in implementing budgetary software systems, and emphasizing the knowledge of budgetary
control software and its impacts on cost reduction. The researcher adopted the historical
approach in order to arrange the previous studies; and the deductive approach for deducting
the facts; and the descriptive approach for the analysis of data by using the statistical package
for social sciences program (SPSS). The study results indicated that the electronic systems
that used by Khartoum Refinery Company contributes in cost reduction in each production
stages even in management and financial operations. Furthermore, following up inventories
by computers through determining repetitive demand points assists in efficient utilization of
Khartoum Refinery resources. Finally this paper recommended that Khartoum Refinery
should have a qualified committee for choosing the electronic software systems; and even
when updating the old ones to justify the installation and licenses cost in order to compare it
