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THE IMPORTANCE OF MEASURING QUALITY COSTINGS AND ITS DISCLOSEDURE IN THE FINANCIAL STATEMENTS | ||
| AL-TAQANI | ||
| Article 1, Volume 18, Issue 4, 2005, Pages 0-0 | ||
| Abstract | ||
| Measuring quality cost and its disclosure in the financial statements is of great importance to many establishments and in particular to companies administration, designers, consumers and investors because that will offer them the perfect basis for making necessary decisions for advancing the level of quality for fabricated products and services extended. The research aims at the determining activities causing quality cost and then a fair and objective measuring for quality cost and the importance of such cost is shown and compared with the income of these companies in the financial statements. The research has shown through ideological and practical studies prevention cost is the basis of quality costing because it participate in limiting the rise of other kinds of costing. The research has also shown that the best system for implementing quality of costing is the use of activity based costing - ABC- system in order to control in fair and simple manner the costing. The research has also shown the substantial care for fineness and its disclosure in the financial statements has not been taken care of as a necessary step and especially when it occupies a large percentage of the companies income. | ||
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