TY - JOUR T1 - The Integrative Relationship Between Total Quality Management And Cost Management Techniques In Libyan Industrial Companies TT - Libya Sanayi İşletmelerinde Toplam Kalite Yönetimi İle Maliyet Yönetimi Teknikleri Arasındaki Bütünleyici İlişki AU - Bensalah, Taher Bensalah PY - 2019 DA - August JF - The International New Issues in Social Sciences JO - TiniSoS PB - Orhan ÇAĞLAYAN WT - DergiPark SN - 2149-4266 SP - 57 EP - 80 VL - 7 IS - 2 LA - en AB - The research aims to study the integrative relationship between totalquality management and cost management techniques in Libyan industrialcompanies and in additional to prepare a literature review survey about TQM andcost management techniques. The research relies on the use of inductive and deductive methodology,and both approaches are considered. In addition, the research used a structuredquestionnaire to survey a different sample unit from the entire investigationstudy. The study community consists of the financial management accountant, thedirector of marketing department, the managers of the quality control officesand the general managers of all the Libyan industrial companies. The research finding shows a lack of applied and field research on theprocess of linking TQM and cost management techniques to improve the level ofperformance. This research is expected to contribute toclarifying the complementary importance of Libyan industrial companies betweenTQM and cost management techniques. KW - TQM KW - Cost management techniques N2 - Araştırma, Libya Sanayişirketlerinde Toplam Kalite Yönetimi ve maliyet yönetimi teknikleri arasındakibütünleyici ilişkiyi incelemek amacıyla yapılmıştır. Buna ek olarak, TKY vemaliyet yönetimi teknikleri hakkında bir literatür taraması ve ölçekgeliştirilmesi amaçlanmaktadır.Araştırmaendüktif ve Tümdengelim metodolojisinin kullanımına dayanmakta ve her ikiyaklaşımı da dikkate almaktadır. Buna ek olarak araştırmada, tüm araştırmaçalışmasından farklı bir örnek birimini araştırmak için yapılandırılmış bir verytoplama aracı kullanılmıştır. Çalışma topluluğu mali yönetim muhasebecisi,pazarlama departmanı müdürü, kalite kontrol ofisleri yöneticileri ve tüm Libyasanayi şirketlerinin genel müdürlerinden oluşmaktadır.Araştırmabulguları; performans düzeyini artırmak için TKY ve maliyet yönetimitekniklerini birlikte uygulama süreci üzerinde uygulamalı ve saha araştırmaeksikliğini göstermiştir. Bu araştırmanın, LibyaSanayi şirketleri TKY ve maliyet yönetimi teknikleri arasında tamamlayıcıönemini açıklığa kavuşturulmasına katkı sağlaması beklenmektedir. CR - References A. Seetharaman, J. R. R., Saravanan Arumugam Seetharaman. (2015). The Implementation of Total Quality Management in Controlling the Cost of Manufacturing. Journal of Distribution Science(1738-3110), 27-40. Abawi, K. (2013). Data collection instruments: questionnaire and interview. 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The Importance and Extent of the Use of Balanced Scorecard in Evaluating Performance. Jordan Journal of Business Administration, 1(2), 18-39. UR - https://dergipark.org.tr/en/pub/tinisos/issue//602446 L1 - https://dergipark.org.tr/en/download/article-file/780237 ER -