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

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

المستخلص

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.

الموضوعات الرئيسية

المراجع

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Production: Some Conceptual And Practical Issues", The Total Quality Management Journal, Vol. 21, No. 2.
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