دور تكاليف الجودة في تحقيق الميزة التنافسية في المنظمات الصناعية في محافظة رام الله و البيرة

الملخص EN

This research entitled “history of the job at Iftaa in Gaza” handles the concept and job of Iftaa and the role it performs, and how the Mufti is appointed in Gaza to practice the job of Iftaa, and who has been appointed as Mufti since the first Mufti was appointed during the reign of the Ottoman Caliphate until writing this research and the autobiography of some of them.

This study aimed to demonstrate that the relationship of quality costs in business organizations is an important factor that enables these organizations to achieve a competitive advantage and maintain this advantage.

It mentioned the concept of quality, quality costs and their types (prevention, evaluation, internal failure, and external failure), and models Measuring quality costs, the importance of quality costs, and then exposure to competitive advantage in terms of concept and definition, types and dimensions of competitive advantage, and the study problem was expressed through the following question: Do quality costs (prevention costs, evaluation costs, costs of internal failure, and costs of failure other than? J) the impact of the achievement of competitive advantage in industrial organizations dimensions.

The descriptive analytical method was used to verify the significance of Simple & Multiple Regression between variables accounting for quality costs and dimensions of competitive advantage in a test sense (T&F), as its calculated and tabular values will be verified by comparison with the statistical program directly.

A questionnaire was distributed to (20) industrial companies in the Ramallah and Al-Bireh Governorate divided according to the study hypotheses, and after analyzing it statistically the main hypothesis was rejected and the alternative hypothesis was accepted and in the light of the study questions and the results of examining the hypothesis, several conclusions were reached, the most important of them: Industrial organizations lack a classification Certified for quality costs, and some of them neglect the costs of internal and external failure, as these organizations intend to charge costs to the cost centers in the organization and the quality control centers are charged with its share of the total costs of quality, without regard to any classification of quality costs.

Many industrial organizations lack an accounting information system or even an accounting reporting system that tracks recycling costs during or after the end of production operations, as well as costs of production that is damaged or not in conformity with specifications and exhausts that are charged to the costs of production in operation, although the costs are attributed to costs Grossness constitutes the most important indicators of total quality costs in those industrial organizations.

There is a great interest on the part of industrial companies in measuring the costs of defective products to reduce the costs that cause these companies losses.

The study reached many recommendations, including: The need for business organizations to pay attention to the costs of positive quality to reduce negative quality costs to a minimum to zero defects in order to contribute to achieving a competitive advantage, education and training of workers so that defects are eliminated, attention to quality and overall quality, which is the gateway to achieving competitive advantage.