The Impact of Management Accounting Data on Product Pricing
Hussein Mohammed ELtahir KHalifa (PhD), Siddig Mohammed ELbashir Abdel rahman (PHD)

Abstract
Study aimed to achieve the goals to management accounting methods and the tools that are used in decision making to budgets, to know pricing policies, support production decision ,the problem several aspects of the challenges that are related to the nature of industrial activity related to marketing, the problem appears in the impact of choosing a certain method of pricing on the quantities sold, production and profits at the end of the fiscal year, hypotheses :There is a statistically significant relationship between management accounting and product pricing, The application of the method of planning budgets leads to an increase in productive performance, methods : we used the deductive method i, the scientific method, the descriptive analytical method, result: the administration measures costs effects of the pricing processes adopted by the administration , the allocation factor for indirect costs from expenditures enables alternative prices decisions to be taken, Recommended: to follow a pricing policy based on management accounting data, recommend the industrial companies to use the direct allocation factor for expenditures measurement.

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