المحاسبة علي اساس الجودة الشاملة

Abstract

Abstract c The basic problem is the prevailing believe among most individuals that, there is a contradiction between quality and cost, irrespective of the losses caused by weak quality level due to an increase in spoiled and defected products. This study aimed to highlight the role of total quality management cost, and the saving in cost achieved by enterprises which is the result of disappearance of defected production, and this in turn leads to increased profitability. The study adopted deductive and inductive methods to analyse data collected through interviews conduced with samples from the following population :- l. Sudanese Companies and industries. 2. Private Audit Finns. 3. Educational Corporations, public and private. To achieve research objectives following hypotheses have been tested :- 1. Data and information provided by total quality costing are useful in determining the quality trends. 2. Careful expenditure in activist related to total quality costing leads to the achievement of total quality management and an increase in profitability. 3. A weak quality level indicates that, there is a defect and deficiency in the system, which must be amended by implementing the modern quality methods. 4. The information provided by the conventional methods measuring cost are insufficient in planning to achieve total quality management. 5. Concentration on targeted value is the guarantee for the enterprise to remain active in National and International market. Finally, the researcher has come out with various results and recommendation as follows :- 1. The cost of amendments to eliminate inefficiency is higher than the cost of good quality products produced from first time. ' 2. Expending in activities relating to quality leads to increased profitability . . 3. Information about the cost of total quality management is almost nil in Sudanese enterprises. The recommendations :- 1. The necessity of implementing total quality management system so as to enable the Sudanese products to compete in intemational markets. 2. The importance of drawing attention to the knowledge about total quality management system in the Sudan.