SAIDAL أهمية التكامل بين إدارة الجودة الشاملة وتقنيات إدارة التكلفة في تحسين أداء الشركات دراسة حالة وحدة صناعة الأدوية بالمدية مؤسسة

Abstract

Know economic institutions a tremendous developmentthrough advances in management techniques and management, due to their large size and the increasing competition in the market led to the complexity of the administrative process and ask him to increase highskills in management and modern techniques. The techniques used by the accounting analyticaleconomic institutions, or what is known as cost accounting, which is one of the basic tools for Mrach management, and with the increase of this development cost systems has led to the emergence of modern systems as a cost-based activities, and management system on the basis of the activities and the system of target cost , and production system on time, and the system of total quality management, etc., in order to improve enterprise performance toget a high quality product at the lowest possible cost, it is necessary to adopt these new technologies in order to improve their performance.