A proposed framework for reducing the cost of quality using the HACCP system (Applied study in the food products sector)


Abstract in English

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 manufacturing 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.

References used

علي إبراهيم حسين، وأخرين، (2018)، "دور الثقافة التنظيمية للشركات في تحديد العلاقة بين نظام التكاليف المعيارية وبيئة التصنيع الحديثة"، مجلة تكريت للعلوم الإدارية والاقتصاد والتجارة، كلية الإدارة والاقتصاد، جامعة تكريت، مج 2، ع 42، ج1، ص 5.

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