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تكاليف الجودة الشاملة وتاثيرها في تقويم الاداء الستراتيجي == Total Quality Costs And Its Effect In The Strategic Performance Evaluation

اسم المؤلف: علي عبد الحسين هاني الزاملي

اسم المشرف: منال جبار سرور السامرائي

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى: 📎 07T3888 - p.pdf

المستخلص: تبنت الدراسة الحالية موضوعا مهما في محاسبة التكاليف والمحاسبة الادارية يدور حول الربـط بـين تكاليف الجودة الشاملة وتقويم الاداء الستراتيجي من خلال استعمال المقاييس المالية وغير الماليـة لهـذه التكاليف في بطاقة العلامات المتوازنة وذلك استجابة لحاجة الوح | The current study adopted a importance subject in costs and managerial account - ting research through connecting between total quality costs and strategic perform - ance evaluation through the financial and nonfinancial measures of this cost in balanced scorecard as a responding for need of economic units to a new indicators and measures for performance concerting with many mutations in modern manu - facturing environment. The suggest of the study that titled (Total Quality Costs and its Effect in The Strategic Performance Evaluation - By implementation in the Light Industries Company / Heaters and Cookers Factory) The methodology of the study is design to identify and analyze the basic problem to researching for brushing aside of total quality costs in Iraqi manufacturing economic units and depended on fina - ncial measures only in performance evaluation, therefore the need of a new indic - ators and measures for performance appeared with mutations in modern manu - facturing environment.The current study aim to discussing knowledge pedestals of total quality costs and strategic performance evaluation as a responding for mutations in economic units environment and projecting light on important sides in this through Study and research in importance of hidden quality costs and adding two perspectives (social environmental and risks perspective) in balanced scorecard for expanding its role in strategic performance evaluation and determine, measure and disclosure of total quality costs (observables and hidden costs) and using financial and nonfinancial of this cost in strategic performance evaluation through balanced scorecard besides this test and analysis the effect of total quality costs in strategic performance eval - uation using fitted statistical styles for this purpose.The study gained its importance from importance of total quality costs and stra - tegic performance evaluation and correlate between there through balanced scor - ecard where the importance of total quality costs assist in setting by useful info - rmation in planning, controlling and performance evaluation until help in conti - nuous improvement, reducing of costs, improvement of quality and rational station process of management decision making. The hypothesis study has tested and analyzed its results for affirming to prac - ticability of total quality costs in setting of financial and nonfinancial measures can be used in strategic performance evaluation through balanced scorecard with six perspectives within modern manufacturing environment. The current study by applying in the Light Industries Company identify Heaters and Cookers Factory. This study reach for determine, measure and disclosure of total quality costs (observables and hidden costs) in this factory, and using the fina - ncial and nonfinancial of this costs in strategic performance evaluation through balanced scorecard with six perspectives. This study boil down some important conclusions and recommendations for identify fact of changeables as a depended in study and actual situated in theoretical and applicatiory study.At last, the current study assist in holding some scientific add - ons in hidden quality costs, social environmental perspective and risks perspective, all one corr - elate between total quality costs and strategic performance evaluation through financial and nonfinancial measures of total quality costs for devotion of this purpose through balanced scorecard with six perspectives, therefore this study presented cognitive contribution and added intellectual value to academic studies regarding of total quality costs and strategic performance evaluation