تصور مقترح لتحليل و قياس تكاليف الجودة كموجه للتحسين المستمر : دراسة حالة شركة القدس للمستحضرات الطبية

Abstract EN

This study aimed to provide conceptualizing proposition to analyze and measure the cost of quality as an indicator for continuous improvement, by studying the annual financial reports of Jerusalem Pharmaceuticals company indicators.

To achieve this goal, the researcher conducted some interviews with the financial director, and the director of the production and quality of the company, to analyze the financial situation, relying on total annual sales and total production costs, and net profits, and the total cost of quality, to find out the percentage of up to what extent the company spends in quality costs compared to the overall annual sales and profits.

One of the main outcomes of the study that the company pays good attention to the quality of their products, but it is not aware of calculating the cost of quality according to the divisions of internal failure costs and external failure costs.

This was evident by company's income statements for four consecutive years 2010 to 2013 which showed a clear differences in the profitability of the company from year to year in terms of total sales and production costs, and the costs of quality, as well as net profit.

Where the researcher came out with a conceptualizing proposition for the company's benefit of calculating the cost of quality, and to develop a strategy in line with the objectives of the company according to the expensive of cost of quality that will reduce costs and increase profits in the short and long term perspective.

One of the most important recommendations that emerged from the study was the need to invest in an effective system for the cost of quality and determining the specification of this system to measure and determine the cost of quality effectively.

By having a reliable and sufficient data to calculate the cost of quality, to enable the company to reduce the cost of non-conformance with the aim of reducing the total cost of quality and increased company's profitability.