Quality cost management in Moroccan industrial companies: Empirical study
| Autor: | Lamiaa Ayach, Abdellah Anouar, Miloud Bouzziri |
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| Jazyk: | angličtina |
| Rok vydání: | 2019 |
| Předmět: | |
| Zdroj: | Journal of Industrial Engineering and Management, Vol 12, Iss 1, Pp 97-114 (2019) |
| Druh dokumentu: | article |
| ISSN: | 2013-8423 2013-0953 |
| DOI: | 10.3926/jiem.2749 |
| Popis: | Purpose: The purpose of this study is to give an insight into the practices of Moroccan industrial companies in the area of managing quality costs. Furthermore, it analyses how the quality costing system (QCS) implementation and sophistication differentiate according to a number of variables (size, business market orientation, QMS Maturity...). Design/methodology/approach: In order to achieve this objective, a questionnaire survey has been conducted among a heterogeneous sample of 1000 industrial companies that are operating in the national territory yielding a response rate of 23.4%. This study uses exploratory and chi-square test in the process of answering the above-mentioned questions. Findings: The survey highlighted the limited use of quality costing practices among Moroccan industrial companies. Results indicated that 42.6% of surveyed companies are engaged in QCS while 63.4% of them do not. The primary barrier is the complexity of QCS implementation. Besides, findings pointed out that origin, business activity, business market orientation and QMS maturity level are prominent to QCS implementation (p |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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