مجلة العلوم الانسانية
Volume 17, Numéro 2, Pages 919-930

اﺳﺗﻌﻣﺎل آﻟﯾﺎت ﺗﻘﻧﯾﺔ اﻟﺗﻛﻠﻔﺔ اﻟﻣﺳﺗﻬدﻓﺔ ﻹدارة ﺗﻛﺎﻟﯾف اﻟﺟودة د ارﺳﺔ ﺣﺎﻟﺔ ﻣؤﺳﺳﺔ اﻟﻛﻬرﺑﺎء اﻟﻣﻧزﻟﯾﺔ -domelec ﺧﻧﺷﻠﺔ

الكاتب : حفصة بكرون .

الملخص

ﯾﻬدف اﻟﺑﺣث إﻟﻰ اﺳﺗﻌﻣﺎل آﻟﯾﺎت ﺗﻘﻧﯾﺔ اﻟﺗﻛﻠﻔﺔ اﻟﻣﺳﺗﻬدﻓﺔ ﻹدارة ﺗﻛﺎﻟﯾف اﻟﺟودة، ﺑﻬدف ﺗﺧﻔﯾض ﺗﻛﺎﻟﯾف اﻟﺟودة واﻟﺗﺣﻛم ﺑﻬﺎ ﻓﻲ ﻣؤﺳﺳﺔ ﺟ ازﺋرﯾﺔ وﻫﻲ ﻣؤﺳﺳﺔ اﻟﻛﻬرﺑﺎء اﻟﻣﻧزﻟﯾﺔ DOMELEC ﺑﺧﻧﺷﻠﺔ. وﻟﺗﺣﻘﯾق ذﻟك ﺗم اﻋﺗﻣﺎد اﻟﻣﻧﻬﺞ اﻟوﺻﻔﻲ اﻟﺗﺣﻠﯾﻠﻲ ﻓﻲ ﺗﺟﻣﯾﻊ اﻟﺑﯾﺎﻧﺎت وﺗﺣﻠﯾﻠﻬﺎ وﻣﻌﺎﻟﺟﺗﻬﺎ ﺑﺎﻹﺿﺎﻓﺔ إﻟﻰ اﻋﺗﻣﺎد ﻣﻧﻬﺞ د ارﺳﺔ ﺣﺎﻟﺔ ﻟﺗﺟﺳﯾد اﻟﺟﺎﻧب اﻟﻧظري ﻓﻲ اﻟﻣؤﺳﺳﺔ ﻣﺣل اﻟد ارﺳﺔ، وﺗم اﻟﺗوﺻل إﻟﻰ أﻧﻪ ﻟﯾس ﻫﻧﺎك أي ﺗوﺟﻪ ﻟﻠﻣؤﺳﺳﺔ ﻧﺣو إدارة ﺗﻛﺎﻟﯾف اﻟﺟودة وﻟﯾﺳت ﻣﺳﺗﻌدة ﻟﺗطﺑﯾق ﺗﻘﻧﯾﺎت ﺗﻛﺎﻟﯾف ﺣدﯾﺛﺔ، وﺧﻠﺻﻧﺎ إﻟﻰ أن اﺳﺗﻌﻣﺎل "TC" ﯾﻣﻛن ﻣن اﻟﺗﺣﻛم ﻓﻲ ﺗﻛﺎﻟﯾف اﻟﺟودة وﯾﺣﻘق ذﻟك ﺗﺧﻔﯾﺿﺎت ﻣﻬﻣﺔ ﻓﻲ اﻟﺗﻛﺎﻟﯾف اﻹﺟﻣﺎﻟﯾﺔ، ﻣن ﺧﻼل ﻗﯾﺎم اﻟﻣؤﺳﺳﺔ ﺑﺎﻻﺳﺗﺛﻣﺎر ﻓﻲ اﻷﻧﺷطﺔ اﻟﻣﺿﯾﻔﺔ ﻟﻠﻘﯾﻣﺔ The research aims to clarify the possibility of using mechanisms of target cost to management of cost quality, control in order to reduce the cost of quality in the an Algerian company is Home Electricity Company in khenchela city. To achieve this has been used the descriptive analytical method, Plus has been used a case study In the company under study, We concluded that the company has no orientation towards managing quality costs and the use of TC can control quality costs and achieve significant cost reductions.

الكلمات المفتاحية

ﺗﻘﻧﯾﺔ اﻟﺗﻛﻠﻔﺔ اﻟﻣﺳﺗﻬدﻓﺔ، إدارة ﺗﻛﺎﻟﯾف اﻟﺟودة، ﺧﻧﺷﻠﺔ