Ph.D : Analysis and Measurement of the hidden elements in the quality cost by using (AHP) approach and its effect on achieving the company's competitive advantage


The purpose of this study: Analysis and measurement the hidden elements in the quality cost to control and decrease this hidden elements, to achieve the company's competitive advantage and applied it's on the case study from Egyptian firm.


In order to achieve the study objectives: We examined the quality cost elements (direct and hidden) in the October Pharma company for medicines and medical supplies - 6th of October City – Egypt , by using Analytic Hierarchy Process (AHP) approach, through Personal interviews with managers and employees and distribute questionnaires to them, to identify the quality cost elements ( direct and hidden) during the production phase and beyond, then analyze the hidden elements in the cost of quality according to its importance to measure the extent of its impact on the total cost of quality in order to achieve the company's competitive advantage.


The results of the study : the results in this study indicate that the hidden elements in this company represent a large percentage of the total cost of quality, which requires the company to control and manage it in a good way to reduce it, in order to reduce the cost of quality and then reduce the total cost of products and achieve the company's competitive advantage.


Depending on this: this study recommended the necessity of studying all the hidden elements of the quality cost in other Egypt firms with the aim of controlling it to reduce the total cost of quality and improve the company's competitive advantage in the market through reducing customer dissatisfaction and retain them and improve quality and reduce the cost of product

 

Dr. Hager Abdelrahman Abdelfattah

Lecturer in Accounting Department (English Section)

Faculty of Commerce, Beni - Suef University

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قراءة 594 مرات آخر تعديل في الثلاثاء, 18 يناير 2022 07:39

معلومات إضافية

  • البلد: مصر

الموضوعات ذات الصلة

سجل الدخول لتتمكن من التعليق

 

في المحاسبين العرب، نتجاوز الأرقام لتقديم آخر الأخبار والتحليلات والمواد العلمية وفرص العمل للمحاسبين في الوطن العربي، وتعزيز مجتمع مستنير ومشارك في قطاع المحاسبة والمراجعة والضرائب.

النشرة البريدية

إشترك في قوائمنا البريدية ليصلك كل جديد و لتكون على إطلاع بكل جديد في عالم المحاسبة

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محظور

جميع النصوص و الصور محمية بحقوق الملكية الفكرية و لا نسمح بالنسخ الغير مرخص

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