دور محاسبة التكاليف في إبلاغ الإدارة بتكاليف الجودة

الملخص EN

Due to the great technical developments in the field of informational knowledge, technological and productive changes and intense competition among institutes in the era of globalization, focus of these institutes on the notion of total quality management has been increased.

Quality costs have represented an essential ratio of the production costs, a matter that requires preparing information about these costs, Because of that, the need for preparation and availability of accounting information system to measure and prove these costs has been emerged.

The descriptive analytic method has been used here to answer the questions raised in this study.

Among the results that have been reached at is the necessity for preparing the accounting information system to identify quality costs and make it one of its essential outputs due to its importance in improving the management continuity in supervision (control) and showing the increase in the costs of internal and external failure during its existence.

This may pay the attention of the management and then try to reduce it in order to improve the quality of products and earn the customer's satisfaction a matter that increases sales and ability to compete.

According to what has been presented above, the programmers of quality improvement must be given close attention due to their role in providing great and high returns.

Accounting information systems must provide the report of quality costs within its outputs of the financial reports let alone that it should be designed depending on the activities related to quality.