نوع المشرف

مشرف رئيسي

تاريخ الاشراف على الرسالة من

2017

الى

2018

اسم الطالب

Zeina Zaza

ملخص الرسالة

The study of the impact of applying the target cost method on quality in Jordanian industrial public shareholding companies aimed to identify the target cost method in all its aspects in terms of the concept and elements of this method, in addition to illustrating the impact of applying the target cost method on quality.The study was based on a number of variables, the independent and dependent ones.It is considered the independent dependent target cost method, while the quality in industrial public shareholding companies is considered the dependent variable.The descriptive analytical approach was applied in studying the phenomenon and testing the hypotheses. The study was based on a questionnaire which is designed to measure the dimensions of variables and it is devided into three main sections:The first section was measuring the extent of applying the target cost method in industrial public shareholding companies. The second section was related to quality measurement in industrial companies and the last one was designed to measure the obstacles which face the companies in applying this method. The study targeted the Jordanian public shareholding companies which are 63 companies that are listed in Amman Financial Market 2018 and it formed the society and sample of this study. Two questionnaires was distributed to each company, and the researcher intended to hand the questionnaires over by the financial management of the company for its ability to answer the questions.The researcher distributed 123 questionnaires, and she received 103 ones which can be analyzed.The study was based on a number of statistical tests and was using SPSS program for data analysis , one of its important ingredients are the measures of central tendency and dispersion and the simple linear regression test. The study has reached a number of results, the most important one was that the Jordanian industrial public shareholding companies are applying the target cost method which is achieved a high relative importance with an arithmetic average 3.81.And that the Jordanian industrial public shareholding companies are depending on extensive market studies in pricing products.There is a statistical effect between the target cost method and the quality, the explanatory capacity of the target cost method reached 71%.And one of the study results was, there are some obstacles that prevent the companies of applying this method in a neutral way. The study has recommended the industrial companies to develop the application of the target cost method to study all the production phases, which lead to identifying the disadvantages and weaknesses that waste the resources and improving it.The pricing policy in industrial companies should be based on the products' costs.That's why the industrial companies should approach the target cost method to identify the costs accurately in order to adopt a pricing policy which is appropriate for the product's nature and covering the costs.