أثر القياس المحاسبي على استهلاك الموارد في تخصيص تكاليف الجودة في شركات الصناعات الغذائية : دراسة تطبيقية

الملخص EN

The Study aimed mainly to highlight the accounting mea- surement of resource consumption in allocating quality costs.

The importance of the study is that it assiSts companies’ man- agement in allocating quality costs to reach cost reduction and achieve greater benefits.

The Study concludcd a number of re- sults, including that measuring coSts in quantitative units helps in the optimal allocation of coSts and early detection of defective units leads to reducing the coSts of internal failure, Attention to customers’ complaintsimprovc companies’ performance and re- duces coSts of external failure.

The Study recommended attention to preparing budgets and assigning planned coSts.

The Study also recommended the necessity of investing in prevention and ap- praisal coSts, following up and analyzing customer complaints and seeking to solve them to achieve greater profitability in the presence of the severe competition market.