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

Taher Bensalah Bensalah

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.

Anahtar Kelimeler

TQM, Cost management techniques

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

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.

Anahtar Kelimeler

TKY, maliyet yönetimi teknikleri

Kaynakça

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