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http://dspace.univ-tiaret.dz:80/handle/123456789/15497| Title: | أثر استخدام تكاليف الجودة في تحسين كفاءة الأداء المالي للمؤسسة |
| Authors: | جديد, مسعودة هدية, خالدية |
| Keywords: | تكاليف الجودة تكاليف الوقاية تكاليف التقييم الأداء المالي |
| Issue Date: | يون-2024 |
| Publisher: | جامعة ابن خلدون-تيارت |
| Abstract: | تهدف هذه الدراسة الى ايضاح اثر تكاليف الجودة بعناصرها الاربعة (تكاليف الوقاية، تكاليف التقييم، تكاليف الفشل الداخلي، تكاليف الفشل الخارجي) على تحسين كفاءة الأداء المالي الذي يعطي تقييما كاملا للمكانة العامة للمؤسسة من ناحية حقوق الملكية والمصروفات والإيرادات والربحية الإجمالية ، كما يساعد في تحديد كيفية تخصيص الموارد بالإضافة الى القاء نظرة على الرفاهية العامة للمؤسسة. |
| Description: | This study aimed to clarify the impact of quality costs with its four elements (prevention costs, evaluation costs, internal failure costs, and external failure costs) on improving the efficiency of financial performance, which gives a complete assessment of the organization’s general position in terms of property rights, expenses, revenues, and overall profitability, and also helps in Determining how to allocate resources, in addition to taking a look at the general well-being of the institution, and to achieve the goal of this study, it was applied in the Sidi Khaled Tiaret Milk Foundation - based on data for the years 2020/2021, using the descriptive analytical method in interpreting and analyzing information. The results of the study showed in The organization does not care about costs and quality despite its positive impact on financial performanc and its importance in ensuring that the product is provided to the consumer according to his requirements and desires, as applying and measuring quality costs leads to both reducing costs and improving the quality of production and customer satisfaction, resulting in an increase in sales with the achievement of competitive advantage, and this is reflected positively on the financial performance indicators of the institution |
| URI: | http://dspace.univ-tiaret.dz:80/handle/123456789/15497 |
| Appears in Collections: | Master |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| TH.M.COM.2024.110.pdf | 6,07 MB | Adobe PDF | View/Open |
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