أثــر قـــيــاس تكاليـــف الجــودة والافصـــاح عنها على القوائــم الماليـــــة (دراسة ميدانية) The Impact of Measuring and Disclosure of cost Quality on Financial Statements (An Empirical Study)

الروّاد, أنس محمد موسى (2015) أثــر قـــيــاس تكاليـــف الجــودة والافصـــاح عنها على القوائــم الماليـــــة (دراسة ميدانية) The Impact of Measuring and Disclosure of cost Quality on Financial Statements (An Empirical Study). Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to identify the impact of measuring the cost of quality and disclosed on the financial statements in the Jordanian companies for the electrical industry (LLC), and to achieve this goal has been build and develop questionnaire distributed to the individuals of the study sample composed of (financial manager, quality manager, head of the accounting department, accountant). Have been distributed (60) questionnaire, and retriever of them (51) questionnaire are valid for statistical analysis which represent 85% of the study sample. And to analyze the data, the researcher using the statistical methods on statistical program (SPSS), which were represented in Krobnach alpha test and averages and standard deviations and analysis of multiple simple regression. The study concluded that the cost of quality measurement and disclosure in the financial statements as well as provide additional clarification about the terms and the elements of quality costs, provides a sound basis to take the distribution of economic resources and improve the quality of the products manufactured and services ~ م ~ provided level decisions, as the study showed the existence of the Jordanian companies for the electrical industry interest the application of the concepts of the cost of quality, as well as having a culture of prevention among companies through attention to the training and qualification of the performance of human resources and the use of modern systems of quality control and developing them as well as response to the challenges of global competition. Through the study results provided a number of recommendations, including: the need for continuation of companies applying the concepts of quality costs, and continue to prepare bulletins and regular and periodic reports to the cost of quality.

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