علاقة تكاليف الجودة بالأداء المالي للشركات الصناعية بالجمهورية اليمنية: دراسة حالة على الشركات الصناعية العاملة في أمانة العاصمة

الملخص EN

The main objective of the research was to know the ‘quality cost relationship to the financial performance of industrial companies in the capital municipality of the Republic of Yemen.

The research relied on the use of the descriptive analytical method in analyzing the data and information collected by designing a questionnaire, and distributing 50 questionnaires to the research sample: (financial affair employees, accounts and auditors in some industrial companies operating in the Capital Municipality of the Republic of Yemen), and it conducted through the use of some well-known statistical methods, in particular the statistical program (SPSS).

The research had come to a number of results; the most important one was the existence of a positive relationship between the quality costs in all its dimensions (prevention costs, development, control, evaluation) and the financial performance of the industrial companies operating in the capital Municipality of the Republic of Yemen.

The results of the analysis showed that the costs of prevention, development, control and evaluation were important and essential pillars in improving the quality of product manufacturing and its development, as well as preventing errors, improving quality, reducing failure and production costs, which in turn would contribute to improve the financial performance and increase the profitability and financial performance in industrial companies operating in the capital Municipality.

In light of these results, the research recommended the necessity for industrial companies to increase investment in prevention and development activities, which reflected its outputs on the financial performance of these industrial companies in general, and then increasing profitability and improving the efficiency of financial performance.

Paying attention to follow-up the department of preventive management and development toIn light of these results, the research recommended the necessity for industrial companies to increase investment in prevention and development activities, which reflected its outputs on the financial performance of these industrial companies in general, and then increasing profitability and improving the efficiency of financial performance.

Paying attention to follow-up the department of preventive management and development to prevent errors, reduce failure, never produce products that do not meet the required specifications.

Establishing a quality control system for the purpose of efficient and effective production, so that these industrial companies can reach the goals they seek to achieve, and detect and correct the deviations in them, and then improve the financial performance of these companies.