مساهمة محاسبة التكلفة على أساس دورة حياة النتج في تحقيق الجودة بالمؤسسة - دراسة حالة وحدة المضخات مؤسسة بوفال Povalبالبرواقية الدية سنة 2023

Abstract

This study aims to examine the contribution of product life cycle-based cost accounting in achieving quality within the organization.The study employed a descriptive and analytical approach to present the theoretical concepts and information. In the practical aspect, a case study was conducted to assess the implementation of cost accounting management within the organization, Additionally, a questionnaire was used to determine the extent to which the product life cycle method contributes to product qulity in the pumps unit of poval company. The findings of our research revealed several important results, firstly, the organization utilizes a cost accounting system that identifies and calculates costs, including the final cost price in the pumps unit of poval company. Secondly, we found a significant relationship between the product life cycle method and the achievement of product quality. Based on our findings, we suggest that the company actively implement and prioritize the product life cycle method to reduce costs and enhance product quality.