التكامل بين إدارة الجودة الشاملةTQM) ) وأسلوب التكاليف على أساس الأنشطة (ABC)

Abstract

          There is an important role for the modern Costs styles and Management in reducing Costs and Creating a kind of change towards a product with high quality and which specifications characteristic connotation the customer satisfaction.

           Among these styles the Activities based Costs and Total Quality Management.

           Completeness must be obtained between these two styles, the research identify this goal throughout finding out the relations between the since they are regarded as the elements of success for every firm or state , and They work together to reduce Costs and increase the product quality ,which leads to customers satisfaction.

Depending on the actual information of the General state for Batteries Industry, which is larges to Ministry of Industry and Minerals, in 2008, the practical part of the study has been clarified.

It has also been found that the style of Total Quality Management has the ability to create a competitive criterion represented by the quality of process and activities as a basis for getting products of high quality.

The (ABC) style has saved a number of non-financial performance ranges through non- financial marks for measuring costs directors which certain measures of time, quality and quantity.