文章基本信息

标题：Investigating the Role of Applying the Quality Cost Approach in the Manufacturing System in the Public Shareholding Manufacturing Company in Jordan
本地全文：下载
作者：Ali Ahmad Masadeh ; Mohammad Saadat ; Nashat Ali Almasria 等
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：5
页码：1-14
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This study aims to identify the importance of implementing the quality costs approach in the industrial shareholding companies in Jordan, in addition to identifying the difficulties that limit the use of this approach. To achieve the objectives of the study, a questionnaire was developed and distributed to the managers of finance, production and sales in (50) industrial shareholding companies in Jordan, with three questionnaires per company. The number of questionnaires recovered was (140), (135) were used for analysis purposes. The results were obtained by analyzing the study data and testing its hypotheses. The results highlighted the of the implementation of the quality cost approach in the industrial shareholding companies in Jordan through contributing in improving the competitive position of the company, reducing customer complaints and gaining their confidence, reducing the number of rejected products, reducing the excessive use of machines, and reducing the production cost. The results also showed there is a need among the Jordanian industrial shareholding companies to implement the quality cost approach, but there are some limitations related to the application mechanisms. The study presented a set of recommendations and suggestions.
关键词：Quality Costing Approach;Industrial Companies;Data;Jordan