تأثير تكلفة الجودة على تطبيق ادارة الجودة الشامله في مؤسسات التعليم العالي : دراسة تطبيقية

الملخص EN

The problem of the study is that, the lack of accounting disclosure about the cost of quality in higher education institutions as one of the basic requirements to meet the challenges, and lack of interest of academic and professional institutions that are interested in its measuring; because of the conviction of these parties to address the problems facing the application of quality and try to prevent these problems and control them before their occurrence is the goal and means to improve the comprehensive management in higher education institutions.

This research aims to study and analyze the elements of the cost of quality that affect the performance of the comprehensive quality management in institutions of higher education.

The researcher used the developmental approach in selecting the problem and setting the scientific hypotheses for this study, also the historical method.

In addition to the statistical analysis that was relied upon in the field of the study.

The sample of the study consists of a group of accountants, auditors, as well as academics.

The main result of this study is that the managers work to measure quality cost in higher education institutions constantly.

The study recommends that the culture of comprehensive quality cost should spread among all employees in higher education institutes.