أثر تكاليف الجودة على الاداء المالي في شركات الخدمية الاردنية المدرجة في بورصة عمان

غنمه, انوار سليمان كمال (2020) أثر تكاليف الجودة على الاداء المالي في شركات الخدمية الاردنية المدرجة في بورصة عمان. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aims to know the effect of quality costs (prevention costs, Appraisal costs, internal failure costs and external failure costs) on the financial performance of Jordanian service companies that were identified in the Jordanian transport companies listed on the Amman Stock Exchange and there are 9 transport companies at the end of 2018, and the Royal Jordanian Airlines was excluded, because they have remarkably outliers values, to subject 8 Jordanian companies to statistical analysis. To achieve study goal, data were collected from the published financial statements of the Jordanian transport sector companies listed on the Amman Stock Exchange during the period between 2009-2018. To analyze the study data and to test its hypotheses, a statistical program (SPSS) was used, whereby multiple regression analysis was used to test the hypotheses. The study found that there is an effect of quality costs on financial performance as measured in the Tobin’s Q indecator and return on assets in Jordanian transport companies listed on the Amman Stock Exchange, and that there is a disparity in the effect of quality costs being on financial performance indicators, whether the impact is positive or negative. In light of the statistical results, the study made a number of recommendations, the most important of which is the need for Jordanian transport companies' departments to pay attention to limiting internal failure costs due to its negative effect on financial performance, by increasing greater interest in prevention and Appraisal cost that limit the occurrence of internal and external failure.

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