مدخل مقترح لترشيد تکاليف الجودة في ضوء نظام التصنيع الرشيق

نجدي محمد رفاعي, سامي; عبد المنعم أحمد إسماعيل, عصام; علي محيسن, حسين

doi:10.21608/alat.2016.215516

	مدخل مقترح لترشيد تکاليف الجودة في ضوء نظام التصنيع الرشيق "دراسة تطبيقية"
المجلة المصرية للدراسات التجارية
Article 14, Volume 40, Issue 1, January 2016, Pages 503-525 PDF (520.45 K)
Document Type: المقالة الأصلية
DOI: 10.21608/alat.2016.215516
Authors
سامي نجدي محمد رفاعي; عصام عبد المنعم أحمد إسماعيل; حسين علي محيسن
کلية التجارة - جامعة المنصورة
Abstract
The study aimed to identify the mechanisms to rationalize the cost of quality in the light of the lean manufacturing system by using different methods of cost management through the integration of the method of accounting for the consumption of resources and target cost. The study found that the lean manufacturing system is a manufacturing system that seeks to achieve quality and cost requirements by relying on many of the technical and administrative cost methods taking into account the market and social dimensions to support competitive advantage in the modern manufacturing environment. The study also concluded that accounting method can be used for resource consumption strategic arm of the target cost management to rationalize the cost of quality in the light of the lean manufacturing system.

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مدخل مقترح لترشيد تکاليف الجودة في ضوء نظام التصنيع الرشيق "دراسة تطبيقية"