The Importance of Measuring Quality Costs, for The Purposes of Supporting the Production System on time and Supporting Competitive Advantage (A Case Study of Cement Factories in the Nile River in Sudan)

Document Type : Original Article

Author

Assistant Professor of Accounting - Al-Quway'iyah Applied College - Shaqra University, Kingdom of Saudi Arabia, and on loan from Omdurman Islamic University - College of Administrative Sciences

Abstract

This study explores the importance of measuring quality costs and setting related objectives, along with examining the components of the production system to ensure timely productivity. The research employs a deductive approach to identify the research problem and formulate testable hypotheses, complemented by the historical method and statistical analysis of field data. The findings highlight that prioritizing the measurement of quality costs, such as inspection and testing equipment, significantly enhances productivity in cement factories. The study recommends encouraging employees in organizations to adopt modern advancements aimed at increasing productivity and strengthening competitive advantageKeywords: The tenure of CEOs, managerial ownership of CEOs, CEOs narcissism, cash flows volatility, accounting earnings predictability.

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