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Reducing quality costs in light of the international standard for food safety ISO 22000 Applying to Egyptian public business sector companies

تخفيض تكاليف الجودة في ضوء المعيار الدولي لسلامة الغذاء آيزو 22000 بالتطبيق على شركات قطاع الأعمال العام المصري

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 Publication date 2021
  fields Accounting
and research's language is العربية
 Created by عماد عبدالرحمن أحمد الحداد دكتور




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The study aims to show the application of the international standard for food safety (ISO 22000) in controlling quality costs in public business sector companies for the manufacture of Egyptian food products, with the aim of reducing total costs by reducing quality costs by controlling the critical points representing cost centers in manufacturing activities. , While showing the influence on the elements of quality costs (prevention, evaluation, internal and external failure). The steps for implementing the international food safety standard were reviewed, with a distinction between the basic principles of HACCP and the preliminary programs for the application of the standard. The study reached a set of results, the most important of which is the suitability of the HACCP system to control quality costs, which led to the possibility of working to reduce them at the level of jobs (production, marketing, and administrative) while clarifying the extent of the impact on the quality elements and clarifying the direction of this effect. It also recommended the necessity to apply the international standard for food safety (ISO 22000) to all units operating in the areas of food products at the level of the supply chain, as the application achieves an increase in the quality of products while reducing costs.

References used
ثائر محمد صبري الغبان، (2013) ، " المنهجية الداعمة لاستعمال أليات تقنيتي التكلفة المستهدفة والحيود السداسية المرتكزة على الجودة الشاملة لإدارة تكلفتها"
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The study aims to show the effect of using the HACCP system on quality cost control in the Egyptian food products sector, with the aim of reducing total costs by reducing quality costs by controlling the critical points representing cost centers in m anufacturing activities, while showing the impact on the elements of quality costs (prevention Evaluation, internal and external failure). The steps for implementing the HACCP system were reviewed, with a distinction between the basic principles of HACCP and the preliminary application programs. The study reached a set of results, the most important of which is the suitability of the HACCP system for controlling quality costs, which led to the possibility of working to reduce them at the level of activities and basic functions (production, marketing, administrative) while clarifying the extent of the impact on the quality elements, clarifying the direction of this effect. It also recommended that the HACCP system be applied to all economic units engaged in activities related to food products at the level of the supply chain, as the application achieves an increase in the quality of products while reducing costs.
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