دور تكاليف المنع في تخفيض تكاليف الفشل و تحسين جودة المنتجات : دراسة تطبيقية في إحدى الشركات الصناعية العراقية

العناوين الأخرى

The role of prevention costs in reducing failure costs and improving product quality : a case study in one of Iraq manufacturing companies

مقدم أطروحة جامعية

الجبوري، فارس حميد عبد الله

مشرف أطروحة جامعية

جودة، عبد الحكيم مصطفى محمود

الجامعة

جامعة الإسراء

الكلية

كلية الأعمال

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2017

الملخص الإنجليزي

This study argues that the quality cost، represented by the prevention cost، may reduce the failure cost and may improve the products quality; this has been studied empirically in the state company for batteries manufacturing (Babel Factory 2).

the study aims to research in the fundamental components of prevention costs، failure costs and generally the quality costs and its important role in reducing the volume of defective units and improving the products quality.

The methodology of the study was designed to identify and analyze the fundamental problem of non-interest of industrial economic entities in the quality cost in terms of identification، measurement and disclosure، and to indicate the impact of prevention costs on reducing the failure costs and improving the quality of the product.

The main conclusions of the study were the increase of the failure quantity in unit of production and in its cost.

Also, the prevention cost and the total quality costs increased in 2015 and 2016، which reduced the internal failure cost، the external failure cost was also reduced.

The quality cost to sales percentage was also reduced for two years.

The main recommendations of this study were that the company management should train the staff of the production units to increase the quality of the products and to prevent the failure units.

And to pay attention to fix the failure causes in the production units which the researcher has come to it by analyzing with the engineers and the quality experts in the company، in order to improve the product quality and reduce the number and cost of the failure units.

التخصصات الرئيسية

العلوم المالية و المحاسبية

عدد الصفحات

116

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-789525