Libya Sanayi İşletmelerinde Toplam Kalite Yönetimi İle Maliyet Yönetimi Teknikleri Arasındaki Bütünleyici İlişki

Araştırma, Libya Sanayi şirketlerinde Toplam Kalite Yönetimi ve maliyet yönetimi teknikleri arasındaki bütünleyici ilişkiyi incelemek amacıyla yapılmıştır. Buna ek olarak, TKY ve maliyet yönetimi teknikleri hakkında bir literatür taraması ve ölçek geliştirilmesi amaçlanmaktadır. Araştırma endüktif ve Tümdengelim metodolojisinin kullanımına dayanmakta ve her iki yaklaşımı da dikkate almaktadır. Buna ek olarak araştırmada, tüm araştırma çalışmasından farklı bir örnek birimini araştırmak için yapılandırılmış bir very toplama aracı kullanılmıştır. Çalışma topluluğu mali yönetim muhasebecisi, pazarlama departmanı müdürü, kalite kontrol ofisleri yöneticileri ve tüm Libya sanayi şirketlerinin genel müdürlerinden oluşmaktadır. Araştırma bulguları; performans düzeyini artırmak için TKY ve maliyet yönetimi tekniklerini birlikte uygulama süreci üzerinde uygulamalı ve saha araştırma eksikliğini göstermiştir. Bu araştırmanın, Libya Sanayi şirketleri TKY ve maliyet yönetimi teknikleri arasında tamamlayıcı önemini açıklığa kavuşturulmasına katkı sağlaması beklenmektedir.

The Integrative Relationship Between Total Quality Management And Cost Management Techniques In Libyan Industrial Companies

The research aims to study the integrative relationship between total quality management and cost management techniques in Libyan industrial companies and in additional to prepare a literature review survey about TQM and cost management techniques. The research relies on the use of inductive and deductive methodology, and both approaches are considered. In addition, the research used a structured questionnaire to survey a different sample unit from the entire investigation study. The study community consists of the financial management accountant, the director of marketing department, the managers of the quality control offices and the general managers of all the Libyan industrial companies. The research finding shows a lack of applied and field research on the process of linking TQM and cost management techniques to improve the level of performance. This research is expected to contribute to clarifying the complementary importance of Libyan industrial companies between TQM and cost management techniques.

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