أثر تكاليف الجودة على الأداء المالي في الشركات الصناعية السعودية: دراسة ميدانية

Abstract EN

This study aimed to clarify the impact of quality costs with its four components (prevention costs, evaluation costs, internal failure costs, and external failure costs) on financial performance before and after the use of quality costs.

This study adopted the survey methodology and used a questionnaire to collect the data from the Saudi industrial companies operating in the city of Jeddah for testing the research hypotheses.

The results of the study concluded that there is no statistically significant relationship between quality costs and financial performance before applying quality costs in Saudi industrial companies.

On the other hand, the study found the existence of a positive and statistically significant relationship between prevention costs and financial performance after applying quality costs in Saudi industrial companies, but no statistically significant relationships were found between quality costs (evaluation costs, internal failure costs, and external failure costs) and financial performance after applying quality costs.

Furthermore, the study uncovered the existence of statistically significant relationships between prevention, evaluation, and internal and external failure costs.

Finally, the study encourages Saudi companies to apply all components of quality cost effectively and efficiently in order to improve the quality of their products that can meet customers' needs and desires.

The study also recommends the need to disclose quality costs in the financial statements of Saudi companies, which can improve the awareness of companies about importance to adopt such practices.