Analysis and Measurement of the hidden elements in the quality cost by using (AHP) approach and its effect on achieving the company's competitive advantage (Case study from Egypt) | ||
| الفکر المحاسبى | ||
| Article 14, Volume 25, Issue 2, July 2021, Pages 621-657 PDF (1008.01 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/atasu.2021.181090 | ||
| Author | ||
| Hagar Abdelrahman Abdelfattah | ||
| Faculty of Commerce, Beni- suef University | ||
| Abstract | ||
| The purpose of this study: Analysis and measurement the hidden elements in the quality cost to control and decrease this hidden elements, to achieve the company's competitive advantage and applied it's on the case study from Egyptian firm. In order to achieve the study objectives: We examined the quality cost elements (direct and hidden) in the October Pharma company for medicines and medical supplies - 6th of October City – Egypt , by using Analytic Hierarchy Process (AHP) approach, through Personal interviews with managers and employees and distribute questionnaires to them, to identify the quality cost elements ( direct and hidden) during the production phase and beyond, then analyze the hidden elements in the cost of quality according to its importance to measure the extent of its impact on the total cost of quality in order to achieve the company's competitive advantage. The results of the study : the results in this study indicate that the hidden elements in this company represent a large percentage of the total cost of quality, which requires the company to control and manage it in a good way to reduce it, in order to reduce the cost of quality and then reduce the total cost of products and achieve the company's competitive advantage. Depending on this: this study recommended the necessity of studying all the hidden elements of the quality cost in other Egypt firms with the aim of controlling it to reduce the total cost of quality and improve the company's competitive advantage in the market through reducing customer dissatisfaction and retain them and improve quality and reduce the cost of product | ||
| Keywords | ||
| The hidden elements; The cost of quality; The company's competitive advantage; Analytic Hierarchy Process (AHP) approach | ||
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