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

Yıl 2019, Cilt: 7 Sayı: 2, 57 - 80, 05.08.2019

Öz

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.

Kaynakça

  • 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. Geneva: Geneva Foundation for Medical Education and Research. Ahire, S. L., Golhar, D. Y., & Waller, M. A. (1996). Development and validation of TQM implementation constructs. Decision sciences, 27(1), 23-56. Aksu, İ. (2013). System Dynamics Approach As A Tool Of Strategic Cost Management. The International Journal of Social Sciences (TIJOSS), 15(1), 18-30. Al-Naser, K., & Mohamed, R. (2017). The Integration between Strategic Cost Management Techniques to Improve the Performance of Iraqi Manufacturing Companies. Asian Journal of Finance & Accounting, 9(1), 210-223. Al-Nuaimi, M. A.-A., Suweis, Rateb Jalil, Suweis, Ghaleb Jalil. (2009). Contemporary Quality Management - Introduction to Total Quality Management for Production, Operations and Services. Dar Al Yazouri Scientific Publishing & Distribution, Amman, Jordan. Alkelani, A. M., Hasnan, K., Mohammad, M., Ahmad, M. F., & Ataalah, A. (2006). Relationship Between Total Quality Management (Tqm) Practice And Organisational Performance: A Conceptual Model Based On Libyan Manufacturing Industries. Alwan, B. (2012). Effectiveness of TQM and its impact on production costs to make a profit in industrial companies. Interdisciplinary Journal of Contemporary Research in Business, 3(11), 753-766. Atkinson, A., Banker, R., Kaplan, R., & Young, S. (2007). Upravlencheskii uchet [Management accounting]. Moscow, Vil'yams Publ. Basili, M. A.-M. (2001). Authentic and Contemporary Cost Accounting - A Strategic Perspective. Modern Library of Printing and Publishing. BENSHINA, K. (2018). The Relationship Between Unlimited Improvement And Business Performance. The International New Issues in Social Sciences, 6(1), 85 - 94. Black, S. A., & Porter, L. J. (1996). Identification of the critical factors of TQM. Decision sciences, 27(1), 1-21. Blocher, E. J., Stout, D. E., & Cokins, G. (2010). Cost management: A strategic emphasis: Includes index. Bond, T. C. (1999). The role of performance measurement in continuous improvement. International Journal of Operations & Production Management, 19(12). Colin Robson, K. M. (2016). Real World Research: WILEY. Coope, R., & Raiborn, C.A. (2012). Systems Finding the Missing Pieces in Japanese Cost Management. Advances in Management Accounting, 4, 87-102. Creswell, J. W., & Creswell, J. D. (2017). Research design: Qualitative, quantitative, and mixed methods approaches: Sage publications. Deming, W. E. (1986). Out of the Crisis: Quality. Productivity and Competitive Position, Massachusetts, USA. Duane Ireland, R., Webb, J. W., & Coombs, J. E. (2005). Theory and methodology in entrepreneurship research Research methodology in strategy and management (pp. 111-141): Emerald Group Publishing Limited. El-Hwaity, A. (2013). Strategic Cost Management to Maximize the Value of the Organization and Its Competitive Advantage, (Applied Study at Industrial Companies at Gazastrip). Master Thesis in Accounting and Finance, Islamic University, Gaza. Faisal Talib, Z. R., M.N. Qureshi. (2010). The relationship between total quality management and quality performance in the service industry: a theoretical model. International Journal of Business, Management and Social Sciences, 1(1, 2010), 113-128. Flynn, B. B., Schroeder, R. G., & Sakakibara, S. (1994). A framework for quality management research and an associated measurement instrument. Journal of Operations management, 11(4), 339-366. Goldberg, A. J., & Fleming, W. P. (2010). Cost-containment and cost-management strategies. Journal of Healthcare Management, 55(5), 308-311. Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate data analysis. Upper Saddle River. Hertati, L., & Sumantri, R. (2016). Just in Time, Value Chain, Total Quality Management, Part of Technical Strategic Management Accounting. International Journal of Scientific & Technology Research, 5(4), 180-191. Horngren, C. T. (2009). Cost accounting: A managerial emphasis, 13/e: Pearson Education India. Horngren, C. T., Data, S.M., & Foster, G. (1999). Cost Accounting a Managerial Emphasis: Upper Saddle River, New Jersey, Prentice Hall. Ijaz, A., Kee, D., & Irfan, S. (2012). Internal customer job satisfaction and role of TQM practices. Far East journal of psychology and Business, 6(2), 1-14. Jain, A., & Gupta, S. (2012). Effects of total quality management on perceptual human resource management outcomes in software industry in India. Research in Business and Management, 1(2), 23-35. Joiner, T. A. (2006). Total quality management and performance. International Journal of Quality & Reliability Management, 24 (6, 2007), 617-627. Kalaycı, Ş. (2010). Güvenilirlik analizi. Şeref Kalaycı (Ed.) içinde, SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri. Ankara: Asil Yayıncılık. Kartalis, N., Velentzas, J., & Broni, G. (2013). Balance scorecard and performance measurement in a greek industry. Procedia Economics and finance, 5, 413-422. Khozein, A., & Dankoob, M. (2011). Activity Based Costing system and its succeed implementing in Organizations. Australian Journal of Basic and Applied Sciences, 5(10), 613-619. Kim, S. (2002). Participative management and job satisfaction: Lessons for management leadership. Public administration review, 62(2), 231-241. Küçük, O. (2011). “Toplam Kalite Yönetiminde Yeni Bir Uygulama: Sınırsız İyileşme”, 11. Ulusal Üretim Araştırmaları Sempozyumu, İstanbul, 23-24 Haziran 2011. Küçük, O., Küçük, N., Sınırsız İyileşmenin Örgüt Performansına Etkisi: Bir Uygulama, 11. Ulusal İşletmecilik Kongresi, Konya, 10-12 Mayıs 2012, 769-775. Küçük, O. (2012a). Kalite Kontrol Ve Kalite Güvence Sistemleri: Seçkin Yayıncılık, Ankara. Küçük, O. (2012b). Toplam Kalite Yönetimi: Seçkin Yayıncılık, Ankara. Küçük, O. (2016). Bilimsel Araştırma Yöntemleri. Ekin yayınevi, Bursa. Malik, Q. A., Safwan, N., & Gulzar, A. (2011). Impact of organizational innovation on success of cost management techniques in value creation: evidence from manufacturing sector of Pakistan. African Journal of Business Management, 5(15), 6618-6624. Mijoč, J., Pekanov Starčević, D., & Mijoč, I. (2014). Investigation of the relationship between contemporary cost management methods and improvement in financial performance. Economic research-Ekonomska istraživanja, 27(1), 393-413. Musa, E. A. E., & Alawad, I. K. (2011). The Impact of Implementation of Total Quality Management on Plants' Productivity: Evidence from Poultry Processing Plants-Saudi Arabia-Central Region. International Journal of Engineering Science and Technology, 3(5). Nayak, M. (2012). Measuring the Impact Total Quality Management Ensuring Management T Practices in the Corporate Sector of South Gujara Region. Spectrum: A Journal of Multidisciplinary Research, 1(1), 32-47. Oyebamiji, M. A. O. a. B. F. (2018). Implementation of Total Quality Management and its Effect on Employees’ Performance in a Teaching Hospital in Oyo State, Nigeria. Public Health Open Access, 2(3). Rallis, J. (2012). Management Accounting and Total Quality Management: Greece. Sadikoglu, E., & Olcay, H. (2014). The effects of total quality management practices on performance and the reasons of and the barriers to TQM practices in Turkey. Advances in Decision Sciences, 2014. Saraph, J. V., Benson, P. G., & Schroeder, R. G. (1989). An instrument for measuring the critical factors of quality management. Decision sciences, 20(4), 810-829. Saunders, M. N. (2011). Research methods for business students, 5/e: Pearson Education India. Sekaran, U. (2009). Bougie. M,” Research Methods for Business: A Skill Building Approach”. UK: John Wiley & Sons. Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & Sons. Shameer, D., & Sing, C. (2013). Barriers to total quality management (tqm)-Implementation in the mauritian food industry. Sila, I. (2007). Examining the effects of contextual factors on TQM and performance through the lens of organizational theories: An empirical study. Journal of Operations management, 25(1), 83-109. Tarieli, M. M. (2013). Development of cost management systems to cope with the characteristics and requirements of an environment Modern Business Doctoral Thesis in Accounting, Al-Jinan University, Lebanon. Wilson, D. D., & Collier, D. A. (2000). An empirical investigation of the Malcolm Baldrige National Quality Award causal model. Decision sciences, 31(2), 361-383. Yeasmin, S., & Rahman, K. F. (2012). Triangulation’research method as the tool of social science research. BUP journal, 1(1), 154-163. Zengin, Y., & Ada, E. (2010). Cost management through product design: target costing approach. International Journal of production research, 48(19), 5593-5611. Zuwelif, A., and Nour, A. (2005). The Importance and Extent of the Use of Balanced Scorecard in Evaluating Performance. Jordan Journal of Business Administration, 1(2), 18-39.

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

Yıl 2019, Cilt: 7 Sayı: 2, 57 - 80, 05.08.2019

Öz

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.

Kaynakça

  • 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. Geneva: Geneva Foundation for Medical Education and Research. Ahire, S. L., Golhar, D. Y., & Waller, M. A. (1996). Development and validation of TQM implementation constructs. Decision sciences, 27(1), 23-56. Aksu, İ. (2013). System Dynamics Approach As A Tool Of Strategic Cost Management. The International Journal of Social Sciences (TIJOSS), 15(1), 18-30. Al-Naser, K., & Mohamed, R. (2017). The Integration between Strategic Cost Management Techniques to Improve the Performance of Iraqi Manufacturing Companies. Asian Journal of Finance & Accounting, 9(1), 210-223. Al-Nuaimi, M. A.-A., Suweis, Rateb Jalil, Suweis, Ghaleb Jalil. (2009). Contemporary Quality Management - Introduction to Total Quality Management for Production, Operations and Services. Dar Al Yazouri Scientific Publishing & Distribution, Amman, Jordan. Alkelani, A. M., Hasnan, K., Mohammad, M., Ahmad, M. F., & Ataalah, A. (2006). Relationship Between Total Quality Management (Tqm) Practice And Organisational Performance: A Conceptual Model Based On Libyan Manufacturing Industries. Alwan, B. (2012). Effectiveness of TQM and its impact on production costs to make a profit in industrial companies. Interdisciplinary Journal of Contemporary Research in Business, 3(11), 753-766. Atkinson, A., Banker, R., Kaplan, R., & Young, S. (2007). Upravlencheskii uchet [Management accounting]. Moscow, Vil'yams Publ. Basili, M. A.-M. (2001). Authentic and Contemporary Cost Accounting - A Strategic Perspective. Modern Library of Printing and Publishing. BENSHINA, K. (2018). The Relationship Between Unlimited Improvement And Business Performance. The International New Issues in Social Sciences, 6(1), 85 - 94. Black, S. A., & Porter, L. J. (1996). Identification of the critical factors of TQM. Decision sciences, 27(1), 1-21. Blocher, E. J., Stout, D. E., & Cokins, G. (2010). Cost management: A strategic emphasis: Includes index. Bond, T. C. (1999). The role of performance measurement in continuous improvement. International Journal of Operations & Production Management, 19(12). Colin Robson, K. M. (2016). Real World Research: WILEY. Coope, R., & Raiborn, C.A. (2012). Systems Finding the Missing Pieces in Japanese Cost Management. Advances in Management Accounting, 4, 87-102. Creswell, J. W., & Creswell, J. D. (2017). Research design: Qualitative, quantitative, and mixed methods approaches: Sage publications. Deming, W. E. (1986). Out of the Crisis: Quality. Productivity and Competitive Position, Massachusetts, USA. Duane Ireland, R., Webb, J. W., & Coombs, J. E. (2005). Theory and methodology in entrepreneurship research Research methodology in strategy and management (pp. 111-141): Emerald Group Publishing Limited. El-Hwaity, A. (2013). Strategic Cost Management to Maximize the Value of the Organization and Its Competitive Advantage, (Applied Study at Industrial Companies at Gazastrip). Master Thesis in Accounting and Finance, Islamic University, Gaza. Faisal Talib, Z. R., M.N. Qureshi. (2010). The relationship between total quality management and quality performance in the service industry: a theoretical model. International Journal of Business, Management and Social Sciences, 1(1, 2010), 113-128. Flynn, B. B., Schroeder, R. G., & Sakakibara, S. (1994). A framework for quality management research and an associated measurement instrument. Journal of Operations management, 11(4), 339-366. Goldberg, A. J., & Fleming, W. P. (2010). Cost-containment and cost-management strategies. Journal of Healthcare Management, 55(5), 308-311. Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate data analysis. Upper Saddle River. Hertati, L., & Sumantri, R. (2016). Just in Time, Value Chain, Total Quality Management, Part of Technical Strategic Management Accounting. International Journal of Scientific & Technology Research, 5(4), 180-191. Horngren, C. T. (2009). Cost accounting: A managerial emphasis, 13/e: Pearson Education India. Horngren, C. T., Data, S.M., & Foster, G. (1999). Cost Accounting a Managerial Emphasis: Upper Saddle River, New Jersey, Prentice Hall. Ijaz, A., Kee, D., & Irfan, S. (2012). Internal customer job satisfaction and role of TQM practices. Far East journal of psychology and Business, 6(2), 1-14. Jain, A., & Gupta, S. (2012). Effects of total quality management on perceptual human resource management outcomes in software industry in India. Research in Business and Management, 1(2), 23-35. Joiner, T. A. (2006). Total quality management and performance. International Journal of Quality & Reliability Management, 24 (6, 2007), 617-627. Kalaycı, Ş. (2010). Güvenilirlik analizi. Şeref Kalaycı (Ed.) içinde, SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri. Ankara: Asil Yayıncılık. Kartalis, N., Velentzas, J., & Broni, G. (2013). Balance scorecard and performance measurement in a greek industry. Procedia Economics and finance, 5, 413-422. Khozein, A., & Dankoob, M. (2011). Activity Based Costing system and its succeed implementing in Organizations. Australian Journal of Basic and Applied Sciences, 5(10), 613-619. Kim, S. (2002). Participative management and job satisfaction: Lessons for management leadership. Public administration review, 62(2), 231-241. Küçük, O. (2011). “Toplam Kalite Yönetiminde Yeni Bir Uygulama: Sınırsız İyileşme”, 11. Ulusal Üretim Araştırmaları Sempozyumu, İstanbul, 23-24 Haziran 2011. Küçük, O., Küçük, N., Sınırsız İyileşmenin Örgüt Performansına Etkisi: Bir Uygulama, 11. Ulusal İşletmecilik Kongresi, Konya, 10-12 Mayıs 2012, 769-775. Küçük, O. (2012a). Kalite Kontrol Ve Kalite Güvence Sistemleri: Seçkin Yayıncılık, Ankara. Küçük, O. (2012b). Toplam Kalite Yönetimi: Seçkin Yayıncılık, Ankara. Küçük, O. (2016). Bilimsel Araştırma Yöntemleri. Ekin yayınevi, Bursa. Malik, Q. A., Safwan, N., & Gulzar, A. (2011). Impact of organizational innovation on success of cost management techniques in value creation: evidence from manufacturing sector of Pakistan. African Journal of Business Management, 5(15), 6618-6624. Mijoč, J., Pekanov Starčević, D., & Mijoč, I. (2014). Investigation of the relationship between contemporary cost management methods and improvement in financial performance. Economic research-Ekonomska istraživanja, 27(1), 393-413. Musa, E. A. E., & Alawad, I. K. (2011). The Impact of Implementation of Total Quality Management on Plants' Productivity: Evidence from Poultry Processing Plants-Saudi Arabia-Central Region. International Journal of Engineering Science and Technology, 3(5). Nayak, M. (2012). Measuring the Impact Total Quality Management Ensuring Management T Practices in the Corporate Sector of South Gujara Region. Spectrum: A Journal of Multidisciplinary Research, 1(1), 32-47. Oyebamiji, M. A. O. a. B. F. (2018). Implementation of Total Quality Management and its Effect on Employees’ Performance in a Teaching Hospital in Oyo State, Nigeria. Public Health Open Access, 2(3). Rallis, J. (2012). Management Accounting and Total Quality Management: Greece. Sadikoglu, E., & Olcay, H. (2014). The effects of total quality management practices on performance and the reasons of and the barriers to TQM practices in Turkey. Advances in Decision Sciences, 2014. Saraph, J. V., Benson, P. G., & Schroeder, R. G. (1989). An instrument for measuring the critical factors of quality management. Decision sciences, 20(4), 810-829. Saunders, M. N. (2011). Research methods for business students, 5/e: Pearson Education India. Sekaran, U. (2009). Bougie. M,” Research Methods for Business: A Skill Building Approach”. UK: John Wiley & Sons. Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & Sons. Shameer, D., & Sing, C. (2013). Barriers to total quality management (tqm)-Implementation in the mauritian food industry. Sila, I. (2007). Examining the effects of contextual factors on TQM and performance through the lens of organizational theories: An empirical study. Journal of Operations management, 25(1), 83-109. Tarieli, M. M. (2013). Development of cost management systems to cope with the characteristics and requirements of an environment Modern Business Doctoral Thesis in Accounting, Al-Jinan University, Lebanon. Wilson, D. D., & Collier, D. A. (2000). An empirical investigation of the Malcolm Baldrige National Quality Award causal model. Decision sciences, 31(2), 361-383. Yeasmin, S., & Rahman, K. F. (2012). Triangulation’research method as the tool of social science research. BUP journal, 1(1), 154-163. Zengin, Y., & Ada, E. (2010). Cost management through product design: target costing approach. International Journal of production research, 48(19), 5593-5611. Zuwelif, A., and Nour, A. (2005). The Importance and Extent of the Use of Balanced Scorecard in Evaluating Performance. Jordan Journal of Business Administration, 1(2), 18-39.
Toplam 1 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Makaleler
Yazarlar

Taher Bensalah Bensalah

Yayımlanma Tarihi 5 Ağustos 2019
Gönderilme Tarihi 23 Mart 2019
Yayımlandığı Sayı Yıl 2019 Cilt: 7 Sayı: 2

Kaynak Göster

APA Bensalah, T. B. (2019). The Integrative Relationship Between Total Quality Management And Cost Management Techniques In Libyan Industrial Companies. The International New Issues in Social Sciences, 7(2), 57-80.

The International New Issues in Social Sciences, is international, Scientific, peer-reviewed Journal.
Tini-SOS journal is to evaluate scientific articles in the field of social sciences, especially based on field studies structured in accordance with scientific criteria, and conducts studies to publish studies that provide appropriate measures.