دور أسلوب تكلفة الجودة في تحقيق الميزة التنافسية : دراسة حالة شركة سكر كنانة

الملخص EN

This study aimed to identify the application of quality costs in industrial companies and identifying difficulties in the application process.

the problem of the study was to know the role of quality costs in achieving the competitive advantage, the study aimed to identify the quality cost, and how to benefit from its application in industrial companies, the study followed the analytical descriptive approach.

the results of the study are that : interest in quality costs increases the company’s competition in local and international market, Kenana sugar co management is interested in providing the necessary requirement for quality implementation.

the study recommended that : industrial companies should pay attention to quality costs, measurement and disclosure in financial statements.