الإطار المقترح للإفصاح عن تكاليف الجودة في النظام المحاسبي الموحد : دراسة تطبيقية في الشركة العامة لصناعة الأسمدة المنطقة الجنوبية

الملخص EN

Growing interest in quality has become a matter of management attention, customer and strategic targets industrial companies , the attention to quality was accompanied by attention with the qualities costs , and became the target companies improve quality and reduced costs at the same time, and so the quality and cost are a part of important from competitive advantages for the company , so it has become accounting play a role important in the disclosure of the cost of quality, as well as all the production costs in the financial statements.

The research aims to declare the quality cost in independently way from the production costs in the proposed framework for the disclosure of those costs in the Unified accounting system and including meet the needs of Beneficiaries Display , researchers concludes their best set of conclusions and recommendations that can serve the company, as well as the development side of disclosure during the reformulation of the Unified accounting system in this area .