محتويات ومقدمة كتاب الجودة تكاليف وعوائد: د. على زين العابدين قاسم، الناشر: دار الكتاب الجامعى، العين، الإمارات العربية المتحدة، 2017

2. 

  
  
 
 

3.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


ISBN 
 
 
 
 
 
 
 
 
16983 
00971-3-7554845 
00971-3-7542102 
00961-3-31 21 24 
00961-1-38 26 68 
www.bookhous.com
bookhous@emirates.net.aeE-mail: 
ubh.leb@gmail.com 
 
&& 
1437‫ﻫ‬-2016 
©
 
                       
                      
                       
                    

4. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2016 

5.  
 
 
ijk 
 
M¨©ª«¬®¯°±²³´µ¶L
 27-25 
 
MÂÁÀ¿ÃÊÉÈÇÆÅÄL 
 17 
hg 
 
 

6.  
 
 
 
 
 
 
 
 
 
 

8. 7
‫ﻣﻘﺪﻣﺔ‬‫اﻟﻜ‬‫ﺘﺎب‬.....................................................................15
23 
‫اﻟﺸﺎﻣﻠﺔ‬ ‫اﳉﻮدة‬ ‫وإدارة‬ ‫اﳉﻮدة‬ ‫ﺗﻌﺮﻳﻔﺎت‬..............................................27
33 
‫اﳉﻮدة‬ ‫رواد‬ ‫ﻣﻦ‬ ‫اﻟﺸﺎﻣﻠﺔ‬ ‫اﳉﻮدة‬ ‫إدارة‬ ‫ﻣﺒﺎدئ‬.........................................35
‫ﻟﺪﻳﻤﻨﺞ‬ ‫اﻟﺸﺎﻣﻠﺔ‬ ‫اﳉﻮدة‬ ‫إدارة‬ ‫ﻣﻨﻬﺞ‬..................................................36
‫اﻟﺸﺎﻣﻠﺔ‬ ‫اﳉﻮدة‬ ‫ﻹدارة‬ ‫ﺟﻮران‬ ‫ﻣﻨﻬﺞ‬.................................................38
‫ا‬ ‫ﻹدارة‬ ‫ﻛﺮوﺳﺒﻲ‬ ‫ﻣﻨﻬﺞ‬‫اﻟﺸﺎﻣﻠﺔ‬ ‫ﳉﻮدة‬...............................................39
‫اﻟﺸﺎﻣﻠﺔ‬ ‫اﳉﻮدة‬ ‫ﻹدارة‬ ‫ﻓﻴﺠﻨﺒﺎوم‬ ‫ﻣﻨﻬﺞ‬...............................................41
‫اﻟﺸﺎﻣﻠﺔ‬ ‫اﳉﻮدة‬ ‫ﻹدارة‬ ‫اﻳﺸﻜﺎوا‬ ‫ﻣﻨﻬﺞ‬................................................43
‫اﳉﻮدة‬ ‫رواد‬ ‫ﻣﻦ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫اﳌﺘﺤﺼﻞ‬ ‫اﻟﻨﺘﺎﺋﺞ‬..............................................44
45 
‫اﳉﻮدة‬ ‫ﺟﻮاﺋﺰ‬ ‫ﺗﺎرﻳﺦ‬...............................................................48
‫ﺑﺎﻟﺪرﻳﺪج‬ ‫ﻣﺎﻟﻜﻮﱂ‬ ‫ﺟﺎﺋﺰة‬...........................................................51
‫اﻷوروﺑﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺟﺎﺋﺰة‬............................................................53
‫ﻣﻦ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫اﳌﺘﺤﺼﻞ‬ ‫اﻟﻨﺘﺎﺋﺞ‬‫اﻟﺮاﺋﺪة‬ ‫اﻟﺜﻼﺛﺔ‬ ‫اﳉﻮدة‬ ‫ﺟﻮاﺋﺰ‬.............................55
‫ﻋﺎﳌﻴﺎ‬ ‫اﳉﻮدة‬ ‫ﺟﻮاﺋﺰ‬ ‫ﺑﲔ‬ ‫واﻻﺗﻔﺎﻗﺎت‬ ‫اﻻﺧﺘﻼﻓﺎت‬ً....................................56

9.   8
‫اﻟﺰﻣﻦ‬ ‫ﻋﱪ‬ ‫اﳉﻮدة‬ ‫ﺟﻮاﺋﺰ‬ ‫ﻣﻌﺎﻳﲑ‬ ‫ﰲ‬ ‫اﻟﺘﻐﲑ‬............................................57
‫دﻳﻤﻨﺞ‬ ‫ﺟﺎﺋﺰة‬ ‫ﻣﻌﺎﻳﲑ‬ ‫ﺑﲔ‬ ‫اﻟﻔﺮق‬1992،2000........................................58
59 
‫اﻟﺮؤﻳ‬‫ــ‬‫ﺔ‬...........................................................................61
‫اﳌﻬﻤﺔ‬)‫اﻟﺮﺳﺎﻟﺔ‬(....................................................................62
‫اﻹﺳﱰاﺗﻴﺠﻴﺔ‬.......................................................................62
‫اﻟﻘﻴ‬‫ــ‬‫ﻢ‬.............................................................................62
‫اﳌﺤﻮرﻳﺔ‬ ‫اﻟﻘﻀﺎﻳﺎ‬...................................................................62
‫اﳉﻮدة‬ ‫إدارة‬ ‫ﻧﻈﺎم‬ ‫ﺗﺼﻤﻴﻢ‬...........................................................64
‫اﻷﻳﺰو‬ ‫ﺗﺎرﻳﺦ‬9000.................................................................65
‫أﻳﺰو‬9000‫اﻟﺸﺎﻣﻠﺔ‬ ‫اﳉﻮدة‬ ‫ﻹدارة‬ ‫زاوﻳﺔ‬ ‫ﻛﺤﺠﺮ‬ ‫اﻟﱪﻳﻄﺎﻧﻴﺔ‬ ‫واﳌﻮاﺻﻔﺔ‬ ،................67
‫اﻷﻳﺰو‬ ‫ﻧﻈﺎم‬14001................................................................67
‫أوﺳﺎس‬ ،‫اﳌﻬﻨﻴﺔ‬ ‫واﻟﺼﺤﺔ‬ ‫اﻟﺴﻼﻣﺔ‬ ‫ﻧﻈﺎم‬18000......................................69
‫اﳉﻮدة‬ ‫أﻧﻈﻤﺔ‬ ‫ﺑﲔ‬ ‫اﻟﺘﻜﺎﻣﻞ‬..........................................................69
‫اﳉﻮدة‬ ‫أﻧﻈﻤﺔ‬ ‫ﻟﺘﻜﺎﻣﻞ‬ ‫اﳌﺤﺘﻤﻠﺔ‬ ‫اﻟﻌﻮاﺋﻖ‬..............................................70
‫اﳉﻮدة‬ ‫أﻧﻈﻤﺔ‬ ‫ﺗﻜﺎﻣﻞ‬ ‫ﻧﺤﻮ‬ ‫اﻻﲡﺎه‬ ‫أﺳﺒﺎب‬............................................70
‫اﻟﺜﻼﺛﺔ‬ ‫اﻷﻧﻈﻤﺔ‬ ‫ﺑﲔ‬ ‫اﻟﺘﻼﻗﻲ‬ ‫أوﺟﻪ‬...................................................71
‫اﻟﺜﻼﺛﺔ‬ ‫اﻷﻧﻈﻤﺔ‬ ‫ﺑﲔ‬ ‫اﻻﺧﺘﻼﻓﺎت‬....................................................71
‫اﻟﺘﺤ‬ ‫ﻧﻘﺎط‬ ‫وﲢﺪﻳﺪ‬ ‫اﳌﺨﺎﻃﺮ‬ ‫ﲢﻠﻴﻞ‬ ‫ﻧﻈﺎم‬‫اﳊﺮﺟﺔ‬ ‫ﻜﻢ‬"‫اﳍﺎﺳﺐ‬".........................72
‫أﻳﺰو‬22000‫اﻟﻐﺬاء‬ ‫ﺳﻼﻣﺔ‬ ‫إدارة‬ ‫ﻧﻈﺎم‬...............................................73
75 
‫اﻟﺸﺎﻣﻠﺔ‬ ‫اﳉﻮدة‬ ‫إدارة‬ ‫ﺗﻨﻔﻴﺬ‬ ‫ﻣﻌﻮﻗﺎت‬.................................................77
‫اﻟﺸﺎﻣﻠﺔ‬ ‫اﳉﻮدة‬ ‫إدارة‬ ‫ﻋﻤﻠﻴﺎت‬ ‫ﻧﺠﺎح‬ ‫ﻋﻮاﻣﻞ‬.........................................82

10. 9
87 
‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺗﻘﺪﻳﺮ‬ ‫ﻃﺮق‬.........................................................90
‫واﻟﺘﻜ‬ ،‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﻟﺘﻔﺮﻳﻖ‬‫اﻟﺘﺼﻨﻴﻌﻴﺔ‬ ‫ﺎﻟﻴﻒ‬...................................93
‫اﳉﻮدة‬ ‫اﻗﺘﺼﺎدﻳﺎت‬ ‫ﻧﲈذج‬...........................................................94
‫ﳐﺘﻠﻔﺔ‬ ‫ﻟﺴﻴﻨﺎرﻳﻮﻫﺎت‬ ‫وﻓﻘﺎ‬ ‫اﳉﻮدة‬ ‫إدارة‬ ‫ﺑﺎﻗﺘﺼﺎدﻳﺎت‬ ‫اﳌﺘﻌﻠﻘﺔ‬ ‫اﻟﻨﲈذج‬ ‫ﺗﻔﺴﲑ‬ً............97
‫اﻟﺘﻜﻨﻮﻟﻮﺟﻴ‬ ‫اﻻﺳﺘﺜﲈرات‬ ‫ﻋﲆ‬ ‫اﻟﺴﻮﻗﻴﺔ‬ ‫اﳌﻨﺎﻓﺴﺔ‬ ‫أﺛﺮ‬‫اﳉﻮدة‬ ‫ﰲ‬ ‫ﺔ‬........................100
‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﻋﲆ‬ ‫اﻟﺴﻴﺎﺳﻴﺔ‬ ‫اﻷﻧﻈﻤﺔ‬ ‫ﺗﺄﺛﲑ‬.........................................101
‫اﻟﺪرﺟﺔ‬ ‫ﻣﻦ‬ ‫اﻟﺮﺑﺢ‬ ‫وﻣﺴﺘﻮى‬ ،‫اﻟﺪرﺟﺔ‬ ‫ﺗﻜﻠﻔﺔ‬ ،‫اﻟﺪرﺟﺔ‬..............................102
105 
‫ﻟﻠﻤﻮارد‬ ‫اﻟﻜﻒء‬ ‫ﻏﲑ‬ ‫اﻻﺳﺘﺨﺪام‬ ‫ﺗﻜﻠﻔﺔ‬.............................................110
 
113 
‫اﳌﻨﻊ‬ ‫ﺗﻜﺎﻟﻴﻒ‬......................................................................117
‫ﺗﻜﺎﻟﻴﻒ‬‫اﻟﺘ‬‫ﻘﻴﻴﻢ‬....................................................................119
‫اﻟﻔﺸﻞ‬ ‫ﺗﻜﺎﻟﻴﻒ‬....................................................................121
125 
‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﺮاﻣﺞ‬............................................................128
‫اﻟﻌﻤﻠﻴﺎت‬ ‫ﻟﺘﻜﻠﻔﺔ‬ ‫ﻧﻤﻮذج‬ ‫ﻋﻤﻞ‬ ‫ﺧﻄﻮات‬...........................................142
‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﻟﺘﺤﻠﻴﻞ‬ ‫اﺳﺘﺨﺪاﻣﺎ‬ ‫اﻷﻛﺜﺮ‬ ‫اﻟﺘﻘﻨﻴﺎت‬.................................144
147 
‫ﻧﻘﻴﺲ؟‬ ‫ﳌﺎذا‬.......................................................................149
‫ﻧﻘﻴﺲ؟‬ ‫ﻣﺎذا‬.......................................................................150

11.   10
‫ﻧﻘﻴﺲ؟‬ ‫أﻳﻦ‬.......................................................................150
‫ﻧﻘﻴﺲ؟‬ ‫ﻛﻴﻒ‬......................................................................151
‫واﻟﻌﻤﻠﻴﺎت‬ ‫اﳌﻮازﻳﻦ‬ ‫أو‬ ‫اﳌﻘﺎﻳﻴﺲ‬..................................................153
‫اﻷداء‬ ‫ﻗﻴﺎس‬ ‫أﻧﻈﻤﺔ‬ ‫ﺗﻨﻔﻴﺬ‬..........................................................164
169 
‫ﲤﻬﻴ‬‫ــ‬‫ﺪ‬............................................................................171
‫اﻷول‬ ‫اﳌﺒﺤﺚ‬:‫اﳊﺎﻟﺔ‬ ‫دراﺳﺔ‬ ‫ﻣﺼﻨﻊ‬ ‫ﰲ‬ ‫اﳉﻮدة‬ ‫ﻣﺮاﻗﺒﺔ‬ ‫ﻷﻧﺸﻄﺔ‬ ‫اﻟﻔﻨﻴﺔ‬ ‫اﳉﻮاﻧﺐ‬..........172
‫اﳌﻴﻜﺮوﺑﻴﻮﻟﻮﺟﻴﺔ‬ ‫اﻻﺧﺘﺒﺎرات‬ ‫ﰲ‬ ‫اﳌﺴﺘﺨﺪﻣﺔ‬ ‫اﻟﺒﻴﺌﺎت‬.................................183
‫اﻟﺜﺎﲏ‬ ‫اﳌﺒﺤﺚ‬:‫اﳊﺎﻟﺔ‬ ‫دراﺳﺔ‬ ‫ﳌﺼﻨﻊ‬ ‫اﻻﻗﺘﺼﺎدﻳﺔ‬ ‫اﳉﻮاﻧﺐ‬.............................185
‫اﻟﺜﺎﻟﺚ‬ ‫اﳌﺒﺤﺚ‬:‫اﳊﺎﻟﺔ‬ ‫دراﺳﺔ‬ ‫ﺑﻤﺼﻨﻊ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﻨﻮد‬ ‫ﺗﻘﺪﻳﺮ‬ ‫ﻣﻨﻬﺠﻴﺔ‬.............190
‫وﻣﻮاد‬ ‫اﳋﺎﻣﺎت‬ ‫اﻧﺤﺮاﻓﺎت‬ ‫أﺳﺒﺎب‬ ‫وﺑﺤﺚ‬ ،‫ﺗﻮﺻﻴﻒ‬‫اﻟﻄﺒﻴﻌﻴﺔ‬ ‫ﻏﲑ‬ ‫واﻟﺘﻐﻠﻴﻒ‬ ‫اﻟﺘﻌﺒﺌﺔ‬..195
‫اﻟﱪﻳﻄﺎﻧﻴﺔ‬ ‫ﻟﻠﻤﻮاﺻﻔﺔ‬ ‫وﻓﻘﺎ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﻨﻮد‬ ‫ﺣﺴﺎب‬ ‫ﻣﻨﻬﺠﻴﺔ‬ً......................199
209 
‫ﲤﻬﻴ‬‫ــ‬‫ﺪ‬............................................................................211
‫اﻷول‬ ‫اﳌﺒﺤﺚ‬:‫اﳊﺎﻟﺔ‬ ‫دراﺳﺔ‬ ‫ﻣﺼﻨﻊ‬ ‫ﰲ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﻓﺌﺎت‬.........................212
‫اﻟﺜﺎﲏ‬ ‫اﳌﺒﺤﺚ‬:‫ﻣﴫ‬ ‫ﰲ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﻧﲈذج‬........................................234
‫اﳉﻮدة‬ ‫ﻟﺘﻜﺎﻟﻴﻒ‬ ‫اﳌﺘﻌﺪد‬ ‫اﳋﻄﻰ‬ ‫اﻻﻧﺤﺪار‬ ‫ﻧﲈذج‬.....................................256
275 
299 
‫اﻟﻌﺮﺑﻴﺔ‬ ‫اﳌﺮاﺟﻊ‬....................................................................301
‫اﻷﺟﻨﺒﻴﺔ‬ ‫اﳌﺮاﺟﻊ‬...................................................................302

12. 11
 
‫ﺟﺪول‬(1):‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫وﻗﻴﻤﺔ‬ ‫ﺑﻨﻮد‬)‫ﺑﺎﳉﻨﻴﻪ‬(‫اﳊﺎﻟﺔ‬ ‫ﻣﻮﺿﻊ‬ ‫اﻟﺘﱰاﺑﺎك‬ ‫ﻣﺼﻨﻊ‬ ‫ﰲ‬
‫ﻳﻨﺎﻳﺮ‬ ‫ﻣﻦ‬ ‫اﻟﻔﱰة‬ ‫ﺧﻼل‬ ‫اﻟﺪراﺳﻴﺔ‬2011‫أﻛﺘﻮﺑﺮ‬ ‫ﺣﺘﻰ‬2012................213
‫ﺟﺪول‬(2):‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﻣﺆﴍات‬)‫ت‬.‫ج‬.‫ك‬(‫ﻳﻨﺎﻳﺮ‬ ‫ﻣﻦ‬ ‫اﻟﻔﱰة‬ ‫ﺧﻼل‬
2011‫أﻛﺘﻮﺑﺮ‬ ‫ﺣﺘﻰ‬2012‫ﺑﻤﺼﻨﻊ‬‫اﳊﺎﻟﺔ‬ ‫دراﺳﺔ‬.........................222
‫ﺟﺪول‬(3):‫ﻳﻨﺎﻳﺮ‬ ‫ﻣﻦ‬ ‫اﻟﻔﱰة‬ ‫ﺧﻼل‬ ‫اﳉﻮدة‬ ‫ﻣﻴﺰاﻧﻴﺔ‬ ‫ﻣﺆﴍات‬2011‫أﻛﺘﻮﺑﺮ‬ ‫ﺣﺘﻰ‬
2012‫اﳊﺎﻟﺔ‬ ‫دراﺳﺔ‬ ‫ﺑﻤﺼﻨﻊ‬............................................225
‫ﺟﺪول‬(4):‫ﻳﻨﺎﻳﺮ‬ ‫ﻣﻦ‬ ‫اﻟﻔﱰة‬ ‫ﺧﻼل‬ ‫اﳉﻮدة‬ ‫ﻓﻘﺪ‬ ‫ﻣﺆﴍات‬2011‫أﻛﺘﻮﺑﺮ‬ ‫ﺣﺘﻰ‬2012
‫د‬ ‫ﺑﻤﺼﻨﻊ‬‫اﳊﺎﻟﺔ‬ ‫راﺳﺔ‬..................................................227
‫ﺟﺪول‬(5):‫ﻳﻨﺎﻳﺮ‬ ‫ﻣﻦ‬ ‫اﻟﻔﱰة‬ ‫ﺧﻼل‬ ‫اﻟﺘﺼﻤﻴﻢ‬ ‫ﻓﻘﺪ‬ ‫ﻣﺆﴍات‬2011‫أﻛﺘﻮﺑﺮ‬ ‫ﺣﺘﻰ‬2012
‫اﳊﺎﻟﺔ‬ ‫دراﺳﺔ‬ ‫ﺑﻤﺼﻨﻊ‬..................................................230
‫ﺟﺪول‬(6):‫اﻟﺘﺸﻐﻴﲇ‬ ‫اﻟﻔﻘﺪ‬ ‫ﻣﺆﴍات‬‫ﻳﻨﺎﻳﺮ‬ ‫ﻣﻦ‬ ‫اﻟﻔﱰة‬ ‫ﺧﻼل‬2011‫أﻛﺘﻮﺑﺮ‬ ‫ﺣﺘﻰ‬2012
‫د‬ ‫ﺑﻤﺼﻨﻊ‬‫اﳊﺎﻟﺔ‬ ‫راﺳﺔ‬..................................................233
‫ﺟﺪول‬(7):،‫اﳉﻮدة‬ ‫وﻣﻴﺰاﻧﻴﺔ‬ ،‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﻟﺘﻜﺎﻟﻴﻒ‬ ‫اﻟﻌﺎم‬ ‫اﻻﲡﺎه‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬
‫ﻳﻨﺎﻳﺮ‬ ‫ﻣﻦ‬ ‫اﻟﻔﱰة‬ ‫ﺧﻼل‬ ‫اﳉﻮدة‬ ‫وﻓﻘﺪ‬2011‫أﻛﺘﻮﺑﺮ‬ ‫ﺣﺘﻰ‬2012............235
‫ﺟﺪول‬(8):‫اﻟﻌﺎم‬ ‫اﻻﲡﺎه‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬،‫اﻟﺪاﺧﲇ‬ ‫واﻟﻔﺸﻞ‬ ،‫واﻟﺘﻘﻴﻴﻢ‬ ،‫اﳌﻨﻊ‬ ‫ﻟﺘﻜﺎﻟﻴﻒ‬
‫ﻳﻨﺎﻳﺮ‬ ‫ﻣﻦ‬ ‫اﻟﻔﱰة‬ ‫ﺧﻼل‬ ‫اﳊﺎﻟﺔ‬ ‫دراﺳﺔ‬ ‫ﺑﻤﺼﻨﻊ‬ ‫اﳋﺎرﺟﻲ‬ ‫واﻟﻔﺸﻞ‬2011
‫أﻛﺘﻮﺑﺮ‬ ‫ﺣﺘﻰ‬2012.....................................................236
‫ﺟﺪول‬(9):‫اﻟﻔﱰة‬ ‫ﺧﻼل‬ ‫اﳌﻌﺪﻟﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﻟﻔﺌﺎت‬ ‫اﻟﻌﺎم‬ ‫اﻻﲡﺎه‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬
‫ﻳﻨﺎﻳﺮ‬ ‫ﻣﻦ‬2011‫ﺣﺘﻰ‬‫أﻛﺘﻮﺑﺮ‬2012......................................239
‫ﺟﺪول‬(10):‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﻟﺒﺴﻴﻂ‬ ‫اﳋﻄﻰ‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬
)‫اﻟﺘﺎﺑﻊ‬ ‫اﳌﺘﻐﲑ‬(،‫اﳋﺎم‬ ‫اﻟﻠﺒﻦ‬ ‫ﻛﻤﻴﺔ‬ ،‫اﻟﺪاﺧﲇ‬ ‫اﻟﻔﺸﻞ‬ ،‫اﳉﻮدة‬ ‫وﻓﻘﺪ‬ ،
‫اﳋﺎﻣﺎت‬ ‫ﺗﻜﺎﻟﻴﻒ‬)‫ﺷﺎرﺣﺔ‬ ‫ﻣﺘﻐﲑات‬(..................................241

13.   12
‫ﺟﺪو‬‫ل‬)11-‫أ‬:(‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﻟﺒﺴﻴﻂ‬ ‫اﳋﻄﻰ‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬
‫اﳌﻌﺪﻟﺔ‬ُ)‫اﻟﺘﺎﺑﻊ‬‫اﳌﺘﻐﲑ‬(‫اﻟﻠﺒﻦ‬‫ﻛﻤﻴﺔ‬ ،‫اﻟﺪاﺧﲇ‬‫اﻟﻔﺸﻞ‬،‫اﳌﻌﺪل‬‫اﳉﻮدة‬‫وﻓﻘﺪ‬،ُ‫اﳋﺎم‬
‫اﳌﻌﺪﻟﺔ‬‫اﳉﻮدة‬‫ﻣﻴﺰاﻧﻴﺔ‬،‫اﳋﺎﻣﺎت‬‫ﺗﻜﺎﻟﻴﻒ‬،‫اﳌﺴﺘﺨﺪم‬ُ)‫اﻟﺸﺎرﺣﺔ‬‫اﳌﺘﻐﲑات‬(......243
‫ﺟﺪول‬)11-‫ب‬:(‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﻟﺒﺴﻴﻂ‬ ‫اﳋﻄﻰ‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬
‫اﳌﻌﺪﻟﺔ‬ ‫اﻟﻜﻠﻴﺔ‬ُ)‫اﻟﺘﺎﺑﻊ‬ ‫اﳌﺘﻐﲑ‬(‫ﺗﻜﺎﻟﻴﻒ‬ ،‫اﻹﻧﺘﺎج‬ ‫ﻛﻤﻴﺔ‬ ،‫اﳌﺒﻴﻌﺎت‬ ‫وﻗﻴﻤﺔ‬ ،
‫واﻟﺘﻐﻠﻴﻒ‬ ‫اﻟﺘﻌﺒﺌﺔ‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ،‫اﻟﺘﺸﻐﻴﲇ‬ ‫اﻟﻔﻘﺪ‬ ،‫اﻟﺘﻘﻴﻴﻢ‬)‫اﻟﺸﺎرﺣﺔ‬ ‫اﳌﺘﻐﲑات‬(.244
‫ﺟﺪول‬)12-‫أ‬:(‫اﳉﻮدة‬ ‫ﻣﻴﺰاﻧﻴﺔ‬ ‫ﺑﲔ‬ ‫اﻟﺒﺴﻴﻂ‬ ‫اﳋﻄﻰ‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬)‫اﳌﺘﻐﲑ‬
‫اﻟﺘﺎﺑﻊ‬(‫ﺗﻜﺎﻟﻴﻒ‬ ،‫اﳌﻌﻤﻠﻴﺔ‬ ‫اﻟﻘﺒﻮل‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ،‫اﳋﺎﻣﺎت‬ ‫اﺳﺘﻼم‬ ‫وﺗﻜﺎﻟﻴﻒ‬ ،
‫اﻟﺘﻌﻘﻴﻢ‬ ‫ﺟﻬﺎز‬ ‫ﻓﺎﻗﺪ‬ ،‫اﻟﺘﻘﻴﻴﻢ‬)‫اﳌﻴﺰاﻧﻴﺔ‬) (‫اﻟﺸﺎرﺣﺔ‬ ‫اﳌﺘﻐﲑات‬(.............247
‫ﺟﺪول‬)12-‫ب‬:(‫ﻣﻌﺎدﻻ‬‫ﺗﻘﺪﻳﺮ‬‫اﻟﺒﺴﻴﻂ‬‫اﳋﻄﻰ‬‫اﻻﻧﺤﺪار‬‫ت‬‫اﳉﻮدة‬‫ﻣﻴﺰاﻧﻴﺔ‬‫ﺑﲔ‬)‫اﳌﺘﻐﲑ‬
‫اﻟﺘﺎﺑﻊ‬(،‫اﻟﺴﺠﻼت‬‫ﺣﻔﻆ‬،‫اﻹﻧﺘﺎج‬‫ﻣﻌﺪات‬‫ﻣﻌﺎﻳﺮة‬‫وﺗﻜﺎﻟﻴﻒ‬،‫اﺳﺘﻬﻼﻛﺎت‬
‫اﻟﻘﻴﺎس‬ ‫ﻣﻌﺪات‬ ‫ﻣﻌﺎﻳﺮة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ،‫اﻟﺘﻔﺘﻴﺶ‬)‫اﻟﺸﺎرﺣﺔ‬ ‫اﳌﺘﻐﲑات‬(.........247
‫رﻗﻢ‬ ‫ﺟﺪول‬)12-‫ج‬:(‫اﻟﺒﺴ‬ ‫اﳋﻄﻰ‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬‫ﻴﻂ‬()‫اﳉﻮدة‬ ‫ﻣﻴﺰاﻧﻴﺔ‬ ‫ﺑﲔ‬
)،‫اﻟﺘﻔﺘﻴﺶ‬ ‫ﻣﻌﺪات‬ ‫إﻫﻼك‬ ،‫واﻻﺧﺘﺒﺎر‬ ‫اﻟﺘﻔﺘﻴﺶ‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫اﻟﺘﺎﺑﻊ‬ ‫اﳌﺘﻐﲑ‬
‫اﳌﻨﻊ‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫إﲨﺎﱄ‬ ،‫اﻟﻐﲑ‬ ‫ﻟﺪى‬ ‫اﻻﺧﺘﺒﺎر‬ ‫ﺗﻜﺎﻟﻴﻒ‬)‫اﻟﺸﺎرﺣﺔ‬ ‫اﳌﺘﻐﲑات‬(..248
‫ﺟﺪول‬)13-‫أ‬:(‫اﳉﻮدة‬ ‫ﳌﻴﺰاﻧﻴﺔ‬ ‫اﻟﺒﺴﻴﻂ‬ ‫اﳋﻄﻰ‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬‫اﳌﻌﺪﻟﺔ‬ُ
)‫اﻟﺘﺎﺑﻊ‬‫اﳌﺘﻐﲑ‬(‫اﻟﺘﺼﻤﻴﻢ‬‫ﻓﻘﺪ‬،)‫اﳌﻴﺰاﻧﻴﺔ‬(‫اﺳﺘﻬﻼﻛﺎت‬،‫اﻟﺘﻌﻘﻴﻢ‬‫ﺟﻬﺎز‬‫ﻓﻘﺪ‬،
‫اﻟﺸﺎرﺣﺔ‬ ‫اﳌﺘﻐﲑات‬ ‫واﻻﺧﺘﺒﺎر‬ ‫اﻟﺘﻔﺘﻴﺶ‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ،‫اﻟﺘﻔﺘﻴﺶ‬(..............250
‫ﺟﺪول‬)13-‫ب‬:(‫اﻟﺒﺴﻴﻂ‬ ‫اﳋﻄﻰ‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬()‫اﳉﻮدة‬ ‫ﻣﻴﺰاﻧﻴﺔ‬ ‫ﺑﲔ‬
‫اﳌﻌﺪﻟﺔ‬ُ)‫اﳌ‬‫اﻟﺘﺎﺑﻊ‬ ‫ﺘﻐﲑ‬(‫اﻟﻌﺒﻮات‬ ‫ﻓﻘﺪ‬ ،‫اﳋﺎﻣﺎت‬ ‫اﺳﺘﻼم‬ ‫وﺗﻜﺎﻟﻴﻒ‬ ،
)‫اﳌﻴﺰاﻧﻴﺔ‬(،‫اﻹﻧﺘﺎج‬ ‫ﻣﻌﺪات‬ ‫ﻣﻌﺎﻳﺮة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ،‫اﳌﻌﻤﻠﻴﺔ‬ ‫اﻟﻘﺒﻮل‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ،
)‫اﻟﺸﺎرﺣﺔ‬ ‫اﳌﺘﻐﲑات‬(..................................................251
‫رﻗﻢ‬ ‫ﺟﺪول‬)13-‫ج‬:(‫اﳉﻮدة‬ ‫ﻣﻴﺰاﻧﻴﺔ‬ ‫ﺑﲔ‬ ‫اﻟﺒﺴﻴﻂ‬ ‫اﳋﻄﻰ‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬
‫اﳌﻌﺪﻟ‬ُ‫ﺔ‬)‫ﻣﻌﺎﻳﺮة‬ ،‫اﻟﺘﻔﺘﻴﺶ‬ ‫ﻣﻌﺪات‬ ‫إﻫﻼك‬ ،‫اﻟﺴﺠﻼت‬ ‫ﺣﻔﻆ‬ ‫اﻟﺘﺎﺑﻊ‬ ‫اﳌﺘﻐﲑ‬
‫اﻟﻘﻴﺎس‬ ‫ﻣﻌﺪات‬)‫اﻟﺸﺎرﺣﺔ‬ ‫اﳌﺘﻐﲑات‬(..................................252

14. 13
‫ﺟﺪول‬(14):‫اﳌﻌﺪل‬ ‫اﳉﻮدة‬ ‫ﻓﻘﺪ‬ ‫ﺑﲔ‬ ‫اﻟﺒﺴﻴﻂ‬ ‫اﳋﻄﻰ‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬ُ)‫اﳌﺘﻐﲑ‬
‫اﻟﺘﺎﺑﻊ‬(‫اﻻﺧﺘﺒ‬ ‫اﻟﺘﻔﺘﻴﺶ‬ ‫إﻋﺎدة‬ ،‫اﻹﻧﺘﺎج‬ ‫إﻋﺪاﻣﺎت‬ ،،‫اﻟﻌﻤﻞ‬ ‫إﻋﺎدة‬ ،‫ﺎر‬
‫اﻟﺘﺼﻨﻴﻌﻲ‬ ‫اﳍﺎﻟﻚ‬ ‫ﺗﻜﺎﻟﻴﻒ‬)‫اﻟﺸﺎرﺣﺔ‬ ‫اﳌﺘﻐﲑات‬(........................254
‫ﺟﺪول‬(15):‫اﳌﻌﺪل‬ ‫اﳉﻮدة‬ ‫ﻓﻘﺪ‬ ‫ﺑﲔ‬ ‫اﻟﺒﺴﻴﻂ‬ ‫اﳋﻄﻰ‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬ُ
)‫اﻟﺘﺎﺑﻊ‬ ‫اﳌﺘﻐﲑ‬(‫إﻋﺎدة‬ ،‫اﻻﺧﺘﺒﺎر‬ ‫اﻟﺘﻔﺘﻴﺶ‬ ‫إﻋﺎدة‬ ،‫اﻹﻧﺘﺎج‬ ‫إﻋﺪاﻣﺎت‬ ،
‫اﳍﺎﻟﻚ‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ،‫اﻟﻌﻤﻞ‬‫اﻟﺘﺼﻨﻴﻌﻲ‬)‫اﻟﺸﺎرﺣﺔ‬ ‫اﳌﺘﻐﲑات‬(.................256
‫ﺟﺪول‬)16(:‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﳌﺘﻌﺪد‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬
‫اﳌﻌﺘﺎدة‬ ‫اﻟﻄﺮﻳﻘﺔ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫اﻟﻨﻤﻮذج‬ ‫وﻣﺘﻐﲑات‬ُ..........................259
‫ﺟﺪول‬(17):‫ﺑﲔ‬ ‫اﳌﺘﻌﺪد‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬‫وﻣﺘﻐﲑات‬ ‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬
‫اﻷﻣﺎﻣﻲ‬ ‫اﳊﺬف‬ ‫ﻃﺮﻳﻘﺔ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫اﻟﻨﻤﻮذج‬)‫رﻗﻢ‬ ‫ﻣﻌﺎدﻟﺔ‬1(.............260
‫ﺟﺪول‬(18):‫وﻣﺘﻐﲑات‬ ‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﳌﺘﻌﺪد‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬
‫اﻷﻣﺎﻣﻲ‬ ‫اﳊﺬف‬ ‫ﻃﺮﻳﻘﺔ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫اﻟﻨﻤﻮذج‬)‫رﻗﻢ‬ ‫ﻣﻌﺎدﻟﺔ‬2(.............261
‫ﺟﺪول‬(19):‫وﻣﺘﻐﲑات‬ ‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﳌﺘﻌﺪد‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬
‫اﻷﻣﺎﻣﻲ‬ ‫اﳊﺬف‬ ‫ﻃﺮﻳﻘﺔ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫اﻟﻨﻤﻮذج‬)‫رﻗﻢ‬ ‫ﻣﻌﺎدﻟﺔ‬3(.............262
‫ﺟﺪول‬(20):‫ا‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﳌﺘﻌﺪد‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬‫وﻣﺘﻐﲑات‬ ‫ﻟﻜﻠﻴﺔ‬
‫اﻷﻣﺎﻣﻲ‬ ‫اﳊﺬف‬ ‫ﻃﺮﻳﻘﺔ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫اﻟﻨﻤﻮذج‬)‫رﻗﻢ‬ ‫ﻣﻌﺎدﻟﺔ‬4(.............263
‫ﺟﺪول‬)21(:‫وﻣﺘﻐﲑات‬ ‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﳌﺘﻌﺪد‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬
‫اﻷﻣﺎﻣﻲ‬ ‫اﳊﺬف‬ ‫ﻃﺮﻳﻘﺔ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫اﻟﻨﻤﻮذج‬)‫رﻗﻢ‬ ‫ﻣﻌﺎدﻟﺔ‬5(.............264
‫ﺟﺪول‬(22):‫وﻣﺘﻐﲑات‬ ‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﳌﺘﻌﺪد‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬
‫اﻷﻣﺎﻣﻲ‬ ‫اﳊﺬف‬ ‫ﻃﺮﻳﻘﺔ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫اﻟﻨﻤﻮذج‬)‫رﻗﻢ‬ ‫ﻣﻌﺎدﻟﺔ‬6(.............265
‫ﺟﺪول‬)23(:‫وﻣﺘﻐﲑات‬ ‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﳌﺘﻌﺪد‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬
‫اﻟﻨ‬‫اﻷﻣﺎﻣﻲ‬ ‫اﳊﺬف‬ ‫ﻃﺮﻳﻘﺔ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫ﻤﻮذج‬)‫رﻗﻢ‬ ‫ﻣﻌﺎدﻟﺔ‬7(.............267
‫ﺟﺪول‬)24(:‫اﳌﻌﺪﻟﺔ‬ ‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﳌﺘﻌﺪد‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬ُ
‫اﻷﻣﺎﻣﻰ‬ ‫اﳊﺬف‬ ‫ﻃﺮﻳﻘﺔ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫اﻟﻨﻤﻮذج‬ ‫وﻣﺘﻐﲑات‬)‫رﻗﻢ‬ ‫ﻣﻌﺎدﻟﺔ‬1(...269

15.   14
‫ﺟﺪول‬(25):‫اﳌﻌﺪﻟﺔ‬ ‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﳌﺘﻌﺪد‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬ُ
‫اﻷﻣﺎﻣﻲ‬ ‫اﳊﺬف‬ ‫ﻃﺮﻳﻘﺔ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫اﻟﻨﻤﻮذج‬ ‫وﻣﺘﻐﲑات‬)‫رﻗﻢ‬ ‫ﻣﻌﺎدﻟﺔ‬2(...269
‫ﺟﺪول‬(26):‫اﳌﻌﺪﻟﺔ‬ ‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﳌﺘﻌﺪد‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬ُ
‫وﻣﺘﻐ‬‫اﻷﻣﺎﻣﻲ‬ ‫اﳊﺬف‬ ‫ﻃﺮﻳﻘﺔ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫اﻟﻨﻤﻮذج‬ ‫ﲑات‬)‫رﻗﻢ‬ ‫ﻣﻌﺎدﻟﺔ‬3(...270
‫ﺟﺪول‬(27):‫اﳌﻌﺪﻟﺔ‬ ‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﳌﺘﻌﺪد‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬ُ
‫اﻷﻣﺎﻣﻲ‬ ‫اﳊﺬف‬ ‫ﻃﺮﻳﻘﺔ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫اﻟﻨﻤﻮذج‬ ‫وﻣﺘﻐﲑات‬)‫رﻗﻢ‬ ‫ﻣﻌﺎدﻟﺔ‬4(...271
‫ﺟﺪول‬)28(:‫اﳌﻌﺪﻟﺔ‬ ‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﳌﺘﻌﺪد‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬ُ
‫اﻷﻣﺎﻣﻲ‬ ‫اﳊﺬف‬ ‫ﻃﺮﻳﻘﺔ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫اﻟﻨﻤﻮذج‬ ‫وﻣﺘﻐﲑات‬)‫رﻗﻢ‬ ‫ﻣﻌﺎدﻟﺔ‬5(...272
‫ﺟﺪول‬(29):‫اﳌﻌﺪ‬ ‫اﻟﻜﻠﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﳌﺘﻌﺪد‬ ‫اﻻﻧﺤﺪار‬ ‫ﻣﻌﺎدﻻت‬ ‫ﺗﻘﺪﻳﺮ‬ُ‫ﻟﺔ‬
‫اﻷﻣﺎﻣﻲ‬ ‫اﳊﺬف‬ ‫ﻃﺮﻳﻘﺔ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫اﻟﻨﻤﻮذج‬ ‫وﻣﺘﻐﲑات‬)‫رﻗﻢ‬ ‫ﻣﻌﺎدﻟﺔ‬6(...273
 
‫ﺷﻜﻞ‬(1):‫اﻟﺘﺤﺴﲔ‬‫اﳌﺴﺘﻤﺮ‬‫ﻟﻨﻈﺎم‬‫اﳉﻮدة‬...........................................64
‫ﺷﻜﻞ‬(2):‫اﳉﻮدة‬ ‫ﻟﺘﻜﺎﻟﻴﻒ‬ ‫اﻟﺘﻘﻠﻴﺪي‬ ‫اﻟﻨﻤﻮذج‬.......................................95
‫ﺷﻜﻞ‬(3):‫اﳉﻮدة‬ ‫ﻟﺘﻜﺎﻟﻴﻒ‬ ‫اﳊﺪﻳﺚ‬ ‫اﻟﻨﻤﻮذج‬)‫اﻟﱪﻳﻄﺎﻧﻴﺔ‬ ‫اﳌﻮاﺻﻔﺔ‬(..................96
‫ﺷﻜﻞ‬(4):‫دراﺳﺔ‬ ‫ﺑﻤﺼﻨﻊ‬ ‫اﻟﺘﻘﻴﻴﻢ‬ ‫ﻟﺘﻜﺎﻟﻴﻒ‬ ‫اﳌﻮﺳﻤﻴﺔ‬ ‫واﻟﺘﻐﲑات‬ ‫اﻟﻌﺎم‬ ‫اﻻﲡﺎه‬‫اﳊﺎﻟﺔ‬
‫ﻳﻨﺎﻳﺮ‬ ‫ﻣﻦ‬ ‫اﻟﻔﱰة‬ ‫ﺧﻼل‬2011‫أﻛﺘﻮﺑﺮ‬ ‫ﺣﺘﻰ‬2012)‫أ‬(‫اﳌﻮﺳﻤﻲ‬ ‫اﻟﺪﻟﻴﻞ‬.....237
‫ﺷﻜﻞ‬(4)) :‫ب‬(..................................................................240

16. 15
 
‫ﺷﻐﻠﻨ‬‫ﻲ‬‫اﻟﻌﺎﻣﻠﲔ‬ ‫ﻛﺄﺣﺪ‬‫ﰲ‬‫وﺑﺎﺣﺚ‬ ،‫ﺟﻬﺔ‬ ‫ﻣﻦ‬ ‫اﻟﻐﺬاء‬ ‫وﺳﻼﻣﺔ‬ ،‫اﳉﻮدة‬ ‫ﺣﻘﻞ‬‫اﻗﺘﺼﺎد‬‫ي‬
‫اﻟﺘﺴﺎؤل‬ ‫أﺧﺮى‬ ‫ﺟﻬﺔ‬ ‫ﻣﻦ‬‫اﻟﺬي‬‫ﺑﲔ‬ ‫اﻟﻜﺘﺎب‬ ‫ﳍﺬا‬ ‫ﻋﻨﻮاﻧﺎ‬ ‫ﺑﻌﺪ‬ ‫ﻓﻴﲈ‬ ‫ﲢﻮل‬ً‫ﻳﺪي‬،‫اﻟﻜﺮﻳﻢ‬ ‫اﻟﻘﺎرئ‬
‫وﻫﻮ‬ ‫أﻻ‬:‫ﻟﻠﺠﻮدة‬ ‫ﻫﻞ‬‫ﻋﻮاﺋﺪ؟‬..‫ﻛﺎﻧ‬ ‫وإن‬‫ﺖ‬‫ﻓﲈ‬ ‫ﻛﺬﻟﻚ‬‫ﻫﻲ‬‫ﺗ‬‫ﻜﺎﻟﻴﻔﻬﺎ؟‬.!
‫وﻗﺪ‬‫ﻟﻠﺤﲑة‬ ‫ﻣﺜﲑا‬ ‫اﻟﺘﺴﺎؤل‬ ‫ﻛﺎن‬ً‫ﱄ‬‫ﰲ‬‫وﻋﻮاﺋﺪ‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﻗﻴﺎس‬ ‫ﻳﻤﻜﻦ‬ ‫ﻓﻜﻴﻒ‬ ،‫اﻟﺒﺪاﻳﺔ‬
‫ﳾء‬‫ﻛﺎﳉﻮدة‬ ‫ﻣﻠﻤﻮس‬ ‫ﻏﲑ‬‫اﻟﺘﻲ‬‫ﻻ‬‫ﺗﻌﺪ‬‫أﺻﻼ‬ً‫ﺟﺎرﻳﺎ‬ ‫أو‬ ‫ﺛﺎﺑﺘﺎ‬ً َ.‫ﻓﺎﳉﻮدة‬ ،‫ﻓﺤﺴﺐ‬ ‫ﻫﺬا‬ ‫ﻟﻴﺲ‬
‫اﻟﺘﻲ‬‫ﺣﻴﺚ‬ ،‫ﻋﻠﻴﻬﺎ‬ ‫اﻹﲨﺎع‬ ‫ﻳﻤﻜﻦ‬ ‫ﻻ‬ ‫وﻋﻮاﺋﺪﻫﺎ‬ ‫ﺗﻜﺎﻟﻴﻔﻬﺎ‬ ‫ﻗﻴﺎس‬ ‫ﻳﺮاد‬‫اﺧﺘﻠﻒ‬‫اﻟﻌﻠﲈء‬‫ﰲ‬
،‫ﻣﻔﻬﻮﻣﻬﺎ‬ ‫ﺗﻌﺮﻳﻒ‬‫ﻟﻴﺴﺖ‬ ‫اﻷﺳﺎﺳﻴﺔ‬ ‫ﻣﺒﺎدﺋﻬﺎ‬ ‫زاﻟﺖ‬ ‫وﻣﺎ‬ ‫ﺗﻜﻦ‬ ‫وﱂ‬‫ﺑﻤﺤﻞ‬‫إﲨﺎع‬.
‫وﺑﺎﻟﺒﺤﺚ‬‫ﻋﻠﻢ‬ ‫أن‬ ‫ﺗﺒﲔ‬‫اﻗﺘﺼﺎد‬‫اﳉﻮدة‬ ‫ﻳﺎت‬‫اﻟﺬي‬‫ﻳﺒﺤﺚ‬‫ﰲ‬‫اﳉﻮدة‬ ‫وﻋﻮاﺋﺪ‬ ‫ﺗﻜﺎﻟﻴﻒ‬‫ﻟﻴﺲ‬
‫ﺑﺎﳉﺪﻳﺪ‬‫ﰲ‬‫اﳉﻮدة‬ ‫أدﺑﻴﺎت‬.‫ﻓﻘﺪ‬‫أﺷﺎر‬‫اﳌﻔﻬﻮم‬ ‫ﻫﺬا‬ ‫إﱃ‬ ‫ﻓﻴﺠﻨﺒﺎوم‬ ‫أرﻣﻨﺪ‬‫ﰲ‬‫اﳋﻤﺴﻴﻨﺎت‬ ‫ﺑﺪاﻳﺔ‬‫ﰲ‬
‫ﻛﺘﺎﺑﻪ‬"‫اﻟﺸﺎﻣﻠﺔ‬ ‫اﳉﻮدة‬ ‫ﻣﺮاﻗﺒﺔ‬"‫ﻛ‬ ‫ﻋﻤﻞ‬ ‫ﻛﲈ‬ ،‫اﳉﻮدة‬ ‫ﺑﺘﻜﺎﻟﻴﻒ‬ ‫ﻳﻌﺮف‬ ‫ﻣﺎ‬ ‫ﺗﻀﻤﲔ‬ ‫ﻋﲆ‬ ‫ﺮوﺳﺒﻰ‬
‫اﻟﺮوﺗﻴﻨﻴﺔ‬‫ﰲ‬‫ﻛﺘﺎﺑﻪ‬"‫ﳎﺎﻧﻴﺔ‬ ‫اﳉﻮدة‬"‫ﰲ‬‫ﻋﺎم‬ ‫اﻷوﱃ‬ ‫ﻃﺒﻌﺘﻪ‬1979‫ﺑﻤﻘﺎل‬ ‫وﺗﺒﻌﻬﺎ‬ ،"‫ﳎﺎﻧﻴﺔ‬ ‫اﳉﻮدة‬
‫إذا‬‫ﻓﻬﻤﺘﻬﺎ‬!Quality is Free if you understand it".
‫ﻓﺄﺷﺎر‬‫اﻟﺘﻜﺎﻟﻴﻒ‬ ‫أن‬ ‫إﻻ‬ ‫ﻛﺮوﺳﺒﻰ‬‫اﻟﺘﻲ‬‫ﻋﲆ‬ ‫إﻧﻔﺎﻗﻬﺎ‬ ‫ﻳﺘﻢ‬‫أﻧﺸﻄﺔ‬‫ﺗﻮﻛﻴﺪ‬‫اﳉﻮدة‬‫ﻳﻤﻜﻦ‬

17.   16
‫ﺗﻌﻮ‬‫ﻣﺘﻤﺜﻠﺔ‬ ‫ﻳﻀﻬﺎ‬ُ‫ﰲ‬‫اﻧﺨﻔﺎ‬‫اﳌﻌﻴﺒﺔ‬ ‫اﳌﻨﺘﺠﺎت‬ ‫ﻣﻌﺪﻻت‬ ‫ض‬.‫ﻣ‬ ‫وﻫﺬا‬‫ﺎ‬‫ﺑﻤﺒﺪأ‬ ‫ﻳﻌﺮف‬ُ"‫ﻋﻴﻮب‬ ‫ﻻ‬"
‫أو‬"‫اﳌﻨﺒﻊ‬ ‫ﻣﻦ‬ ‫اﳉﻮدة‬"‫اﻟﺬي‬‫اﻷﻣﺮﻳﻜﻴﺔ‬ ‫ﻣﺎرﺗﲔ‬ ‫ﺑﴩﻛﺔ‬ ‫اﳉﻮدة‬ ‫ﳌﺮاﻗﺒﺔ‬ ‫ﻛﻤﺪﻳﺮا‬ ‫ﻛﺮوﺳﺒﻰ‬ ‫ﺗﺒﻨﺎه‬ً
‫اﻟﻄﺎﺋﺮات‬ ‫ﻟﺼﻨﺎﻋﺔ‬،‫اﳌﺒﺪأ‬ ‫ﻫﺬا‬ ‫ﺧﻼل‬ ‫ﻣﻦ‬ ‫وﻧﺠﺢ‬‫ﰲ‬‫ﲣﻔﻴﺾ‬‫ﺗﻜﺎﻟﻴﻒ‬‫اﻹ‬ ‫اﳌﺮﻓﻮﺿﺎت‬‫ﲨﺎﻟﻴ‬‫ﺔ‬
‫ﺑﻨﺴﺒﺔ‬25%‫وﲣﻔ‬ ،‫اﳋﺮ‬ ‫ﻛﻤﻴﺎت‬ ‫ﻴﺾ‬‫دة‬‫ﺑﻨﺴﺒﺔ‬ ‫اﻟﺘﺼﻨﻴﻊ‬ ‫ﻋﻦ‬ ‫اﻟﻨﺎﲡﺔ‬30%‫زﻳﺎدة‬ ‫ﻃﺮﻳﻖ‬ ‫ﻋﻦ‬
‫واﻟﺘﻘﻴﻴﻢ‬ ‫اﳌﻨﻊ‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﻋﲆ‬ ‫اﻹﻧﻔﺎق‬.
‫و‬‫اﻧﻄﻼﻗ‬‫ﺎ‬ً‫ﻣﻦ‬‫اﳌﺒﺎدئ‬‫اﻟﺘﻲ‬‫ﻋﺎم‬ ‫اﻟﱪﻳﻄﺎﻧﻴﺔ‬ ‫اﳌﻮاﺻﻔﺎت‬ ‫ﻫﻴﺌﺔ‬ ‫أﺻﺪرت‬ ‫ﻛﺮوﺳﺒﻰ‬ ‫أرﺳﺎﻫﺎ‬
1981‫اﻟﱪﻳﻄﺎﻧﻴﺔ‬ ‫اﳌﻮاﺻﻔﺔ‬6143-1:1981‫ﲢﺖ‬‫اﺳﻢ‬"‫و‬ ‫ﲢﺪﻳﺪ‬ ‫إﱃ‬ ‫دﻟﻴﻞ‬‫اﺳﺘﺨﺪام‬‫اﻟﺘﻜﺎﻟﻴﻒ‬
‫اﳌﺘﻌ‬‫ﺑﺎﳉﻮدة‬ ‫ﻠﻘﺔ‬A Guide to the determination and use quality related costs".
‫ﻋﺎم‬ ‫وﰱ‬1990‫اﻹ‬ ‫ﻧﴩ‬ ‫ﺗﻢ‬‫ﺻﺪار‬‫اﻟﺜﺎﲏ‬‫ﲢﺖ‬ ‫ﻟﻠﻤﻮاﺻﻔﺔ‬‫اﺳﻢ‬"‫إﱃ‬ ‫دﻟﻴﻞ‬‫اﻗﺘﺼﺎد‬‫اﳉﻮدة‬ ‫ﻳﺎت‬"
‫ﰲ‬‫اﻷول‬ ،‫ﺟﺰأﻳﻦ‬"‫إﱃ‬ ‫دﻟﻴﻞ‬‫اﻗﺘﺼﺎد‬‫اﳉﻮدة‬ ‫ﻳﺎت‬-‫اﻷول‬ ‫اﳉﺰء‬:‫اﻟﻌﻤﻠﻴﺎت‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﻧﻤﻮذج‬A
Quide to economics of quality-part 1: Process cost model".
‫أﻣﺎ‬‫اﳉﺰء‬‫اﻟﺜﺎﲏ‬‫ﲢﺖ‬ ‫ﻓﻜﺎن‬‫اﺳﻢ‬"‫إﱃ‬ ‫دﻟﻴﻞ‬‫اﻗﺘﺼﺎد‬‫اﳉﻮدة‬ ‫ﻳﺎت‬-‫اﳉﺰء‬‫اﻟﺜﺎﲏ‬:‫ﻧﻤﻮذج‬
‫واﻟﻔﺸﻞ‬ ‫واﻟﺘﻘﻴﻴﻢ‬ ‫اﳌﻨﻊ‬ ‫ﺗﻜﺎﻟﻴﻒ‬A Quide to economics of quality-part 2: Prevention,
appraisal and failure model".‫اﻹ‬ ‫ﻧﴩ‬ ‫ﺗﻢ‬ ‫وﻗﺪ‬‫ﺻﺪار‬‫اﻟﺜﺎﲏ‬‫اﳉﺰ‬ ‫ﻣﻦ‬‫ء‬‫اﻟﺜﺎﲏ‬‫ﻣﻦ‬‫اﳌﻮاﺻﻔﺔ‬
‫ﻋﺎم‬1992.
‫وﺗﻜﻤﻦ‬‫ﻻ‬ ‫اﻟﱪﻳﻄﺎﻧﻴﺔ‬ ‫اﳌﻮاﺻﻔﺔ‬ ‫أﳘﻴﺔ‬‫ﻗﺘﺼﺎد‬‫ﻳﺎت‬‫اﳉﻮدة‬‫ﰲ‬‫واﺿﺤﺎ‬ ‫ﻓﺮﻗﺎﻧﺎ‬ ‫ﺗﻀﻊ‬ ‫ﻛﻮﳖﺎ‬ً ً
‫اﻟﺘﺼﻨﻴﻌﻴﺔ‬ ‫واﻟﺘﻜﺎﻟﻴﻒ‬ ،‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬.‫اﻟﺘ‬ ‫ﻓﺎﻟﺘﻜﺎﻟﻴﻒ‬‫ﺼﻨﻴﻌﻴﺔ‬‫ﺗﻘﻠﻴﺪﻳﺎ‬ً‫ﺗﻨﻘﺴﻢ‬‫إﱃ‬،‫ﻗﺴﻤﲔ‬
‫اﻷول‬:‫اﳌﺒﺎﻋﺔ‬ ‫اﻟﺴﻠﻊ‬ ‫ﺗﻜﺎﻟﻴﻒ‬)‫اﳌﻮاد‬‫اﻟﻌﲈﻟﺔ‬ ،‫اﳌﺒﺎﴍة‬ ‫اﳋﺎم‬‫ا‬ ،‫اﳌﺒﺎﴍة‬‫ﻟﺘﻜﺎﻟﻴﻒ‬‫اﻟﻌﺎﻣﺔ‬(،
‫وﺛﺎﻧﻴﺎ‬ً:‫اﻟﺘﺸﻐﻴﻞ‬ ‫ﻧﻔﻘﺎت‬)‫اﻹ‬ ،‫اﻟﺒﻴﻊ‬‫دارة‬.(‫ﲤﺜﻞ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺗﻜﻦ‬ ‫وﱂ‬‫ﰲ‬‫اﻟﺘﻘﺴﻴﻢ‬ ‫ﻫﺬا‬‫ﺳﻮى‬
‫اﻷﻣﺮ‬ ‫وﻫﻮ‬ ،‫اﻟﻌﺎﻣﺔ‬ ‫اﻟﺘﻜﺎﻟﻴﻒ‬ ‫ﻣﻜﻮﻧﺎت‬ ‫أﺣﺪ‬‫اﻟﺬي‬‫دﻋ‬‫ﻲ‬‫ﲡﺎ‬ ‫إﱃ‬ ‫اﳌﺪﻳﺮﻳﻦ‬ ‫ﻣﻦ‬ ‫اﻟﻌﺪﻳﺪ‬‫ﻫﻞ‬‫أﳘﻴﺔ‬
‫اﻹ‬‫ﺟﺮاء‬،‫اﳉﻮدة‬‫ﺑﺘﺤﺴﲔ‬‫اﳌﺘﻌﻠﻘﺔ‬‫ات‬‫واﻟﺘﻲ‬‫اﳉ‬‫ﻫﺬا‬‫إﻻ‬‫ﲤﺜﻞ‬‫ﻻ‬‫اﻟﻌﻤﻠﻴﺎت‬‫ﺗﻜﻠﻔﺔ‬‫ﻣﻦ‬‫اﻟﻀﺌﻴﻞ‬‫ﺰء‬.
‫وﻋﻼﺟﺎ‬ً‫ﻧﻘﻘﺎت‬ ‫ﻣﻦ‬ ‫ﺟﺰءا‬ ‫وﻟﻜﻨﻬﺎ‬ ،‫ﺑﺎﳉﻮدة‬ ‫اﳌﺘﻌﻠﻘﺔ‬ ‫اﻟﺘﻜﺎﻟﻴﻒ‬ ‫ﺣﻮل‬ ‫اﻟﺪاﺋﺮ‬ ‫ﻟﻠﺠﺪل‬ً
‫اﳌﻌﺘﺎدة‬ ‫اﻟﺘﺸﻐﻴﻞ‬‫ﻋﺮف‬‫اﻟﺮدﻳﺌﺔ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫وﺟﺮاﻳﻨﺎ‬ ‫ﺟﻮران‬)‫اﳉﻮدة‬ ‫ﻓﻘﺪ‬(‫ﳎﻤﻮع‬ ‫ﺑﺄﳖﺎ‬
‫اﻟﺘﻜﺎﻟﻴﻒ‬‫اﻟﺘﻲ‬‫أن‬ ‫ﻳﻤﻜﻦ‬ُ‫ﲣﺘﻔﻲ‬‫إذا‬‫ﻣﺸﺎﻛﻞ‬ ‫ﲢﺪث‬ ‫ﱂ‬‫ﰲ‬‫واﻗﱰح‬ ،‫اﳌﻨﺘﺞ‬ ‫ﺟﻮدة‬ُ‫اﻟﻌﺎﳌﺎن‬‫ﻃﺮح‬

18. 17
‫اﻟﺴﺆال‬‫اﻟﺘﺎﱄ‬‫اﳉﻮدة‬ ‫وﺗﻜﺎﻟﻴﻒ‬ ‫اﻟﺘﺼﻨﻴﻌﻴﺔ‬ ‫اﻟﺘﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫ﻟﻠﺘﻔﺮﻳﻖ‬:‫ﲨﻴﻊ‬ ‫أن‬ ‫ﻓﻠﻨﻔﱰض‬‫اﻟﻌﻴﻮب‬
‫أن‬ ‫اﳌﻤﻜﻦ‬ ‫ﻣﻦ‬ ‫ﻫﻞ‬ ،‫اﺧﺘﻔﺖ‬‫ﲣﺘﻔﻲ‬‫اﻹﺟﺎﺑﺔ‬ ‫ﻛﺎﻧﺖ‬ ‫ﻓﺈن‬ ‫ﻻ؟‬ ‫أم‬ ‫اﻟﺘﻜﺎﻟﻴﻒ‬ ‫ﺗﻠﻚ‬"‫ﻧﻌﻢ‬"‫ﻓﻴﻌﻨﻰ‬ ،
‫وﳚﺐ‬ ،‫اﳉﻮدة‬ ‫ﺑﻤﺸﺎﻛﻞ‬ ‫ﺗﺮﺗﺒﻂ‬ ‫اﻟﺘﻜﺎﻟﻴﻒ‬ ‫ﻫﺬه‬ ‫أن‬ ‫ذﻟﻚ‬‫ﺑﺎﻟﺘﺎﱄ‬‫ﺗﻀﻤﻴﻨﻬﺎ‬ ‫ﻳﺘﻢ‬ ‫أن‬‫ﰲ‬‫ﺗﻜﺎﻟﻴﻒ‬
‫اﳉﻮدة‬.‫أﻣﺎ‬‫إذا‬‫ﺑـ‬ ‫اﻹﺟﺎﺑﺔ‬ ‫ﻛﺎﻧﺖ‬"‫ﻻ‬"‫اﻟﺘﻜﺎﻟﻴﻒ‬ ‫ﻫﺬه‬ ‫ﺗﻀﻤﲔ‬ ‫ﻳﺘﻢ‬ ‫أن‬ ‫ﳚﺐ‬ ‫ﻻ‬ ‫أﻧﻪ‬ ‫ذﻟﻚ‬ ‫ﻓﻴﻌﻨﻰ‬
‫ﰲ‬‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬.
‫وﺗﻜﻤﻦ‬‫اﳉﺪل‬ ‫ﻫﺬا‬ ‫ﻣﻦ‬ ‫اﳋﻄﻮرة‬‫ﰲ‬‫اﻋﺘﲈد‬‫اﻷ‬ ‫ﻋﲆ‬ ‫اﳌﺪﻳﺮون‬‫ﻧﻈﻤﺔ‬‫ﺑﴩﻛﺎﲥﻢ‬ ‫اﳌﺤﺎﺳﺒﻴﺔ‬
‫اﻟ‬ ‫اﻷداء‬ ‫ﻋﻦ‬ ‫ﺣﻘﻴﻘﻴﺔ‬ ‫ﺻﻮرة‬ ‫ﻋﲆ‬ ‫ﻟﻠﺤﺼﻮل‬‫ﺘﺼﻨﻴﻌﻲ‬‫ﻳﺴﺘﻄﻴ‬ ‫ﺣﺘﻰ‬‫ﻌﻮن‬‫اﻹ‬ ‫ﻗﺮاراﲥﻢ‬ ‫ﺑﻨﺎء‬‫دارﻳ‬‫ﺔ‬
‫إﻧﻪ‬ ‫إﻻ‬ ،‫ﻋﻠﻴﻬﺎ‬ ‫ﺑﻨﺎءا‬ً‫ﰲ‬‫اﻷ‬ ‫ﻫﺬه‬ ‫ﲤﺪ‬ ‫ﻻ‬ ‫اﻟﻮاﻗﻊ‬‫ﻧﻈﻤﺔ‬‫ﺑﻤﻌﻠﻮﻣﺎت‬ ‫اﳌﺪﻳﺮﻳﻦ‬ ‫اﻟﺘﻘﻠﻴﺪﻳﺔ‬ ‫اﳌﺤﺎﺳﺒﻴﺔ‬
‫ﻣﺼﻤﻤﺔ‬ ‫ﻏﲑ‬ ‫ﻷﳖﺎ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﻋﻦ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﻳﻌﺘﻤﺪ‬ُ‫ﻻﻗﺘﻔﺎء‬‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫أﺛﺮ‬)‫اﻟﺘﻲ‬‫ﲤﺜﻞ‬
‫ﻧﺤﻮ‬25-35%‫اﻟﺘﺼﻨﻴﻌﻴﺔ‬ ‫اﻟﺘﻜﺎﻟﻴﻒ‬ ‫ﻣﻦ‬(،‫اﻻ‬ ‫أو‬‫ﻧﺘﻈﺎر‬‫اﳉﺰﺋﻲ‬
)1(
،،‫واﳌﺨﺰون‬ ،‫اﳌﺎﻛﻴﻨﺎت‬ ‫ﺗﻌﻄﻞ‬
‫واﻟﺘﻲ‬‫اﻟﺘﺼﻨﻴﻊ‬ ‫ﳉﻮدة‬ ‫ﻣﻘﺎﻳﻴﺴﺎ‬ ‫ﲨﻴﻌﻬﺎ‬ ‫ﺗﻌﺘﱪ‬ً)2(
.
‫ﻓﺎﻷ‬‫ﻧﻈﻤﺔ‬‫اﳌﺤﺎﺳﺒﻴﺔ‬‫ﻟﻠﴩﻛﺎت‬.‫ﻻ‬‫ﻳﺘﺴﻊ‬‫ﳍﺎ‬‫ﻏﲑ‬ ‫اﻷﻧﺸﻄﺔ‬ ‫ﻣﻦ‬ ‫اﻟﻌﺪﻳﺪ‬ ‫ﳊﺴﺎب‬ ‫اﳌﺠﺎل‬
‫ﺑﺎﳉﻮدة‬ ‫اﳌﺘﻌﻠﻘﺔ‬ ‫اﻷﻧﺸﻄﺔ‬ ‫ﻣﻦ‬ ‫اﻟﻌﺪﻳﺪ‬ ‫ﻓﺘﺼﺒﺢ‬ ،‫اﻟﺘﺼﻨﻴﻌﻴﺔ‬ُ‫ﰲ‬‫إﱃ‬ ‫واﺿﺢ‬ ‫ﻏﲑ‬ ،‫اﻟﺮﻣﺎدﻳﺔ‬ ‫اﳌﻨﻄﻘﺔ‬
‫أي‬‫اﻟﻔﺌﺎت‬‫ﺗﻨﺘﻤﻲ‬.
‫ﻓﻌﲆ‬‫اﳌﺜﺎل‬ ‫ﺳﺒﻴﻞ‬‫ﺗﻘﻮم‬‫اﳌﻮاﺻ‬‫ﻻ‬ ‫اﻟﱪﻳﻄﺎﻧﻴﺔ‬ ‫ﻔﺔ‬‫ﻗﺘﺼﺎد‬‫ﺣﺴﺎب‬ ‫ﻋﻨﺪ‬ ‫اﳉﻮدة‬ ‫ﻳﺎت‬‫ﺗﻜﺎﻟﻴﻒ‬
‫اﳌﻠﻜﻴﺔ‬ ‫ﺗﻐﻴﲑ‬ ‫ﺑﻌﺪ‬ ‫اﻟﻔﺸﻞ‬-‫اﻧﺘﻘﺎل‬‫اﻟﻌﻤﻴﻞ‬ ‫إﱃ‬ ‫اﳌﻄﺎﺑﻖ‬ ‫ﻏﲑ‬ ‫اﳌﻨﺘﺞ‬-‫ﺑﺘﻀﻤﲔ‬‫ﺗﻜﺎﻟﻴﻒ‬‫اﻟﻮﻗﺖ‬
‫اﳉﻮدة‬ ‫أﻗﺴﺎم‬ ‫ﻣﻦ‬ ‫اﳌﺒﺬول‬‫ﰲ‬‫اﳌﺸﺎﻛﻞ‬ ‫ﺗﻠﻚ‬ ‫أﺳﺒﺎب‬ ‫ﺑﺤﺚ‬.‫ﺑﺎﻹ‬‫ﺿﺎﻓﺔ‬‫اﻟﺘﻜﺎﻟﻴﻒ‬ ‫ﺗﻠﻚ‬ ‫إﱃ‬
‫اﻟ‬ ‫وﺧﺪﻣﺔ‬ ،‫اﻟﺘﺴﻮﻳﻖ‬ ‫ﻣﺜﻞ‬ ‫اﻷﺧﺮى‬ ‫اﻷﻗﺴﺎم‬ ‫ﻣﻦ‬ ‫اﳌﺠﻠﻮﺑﺔ‬‫واﳌﺤﺎﺳﺒﺎت‬ ،‫ﻌﻤﻼء‬.‫ﻳﺘﻢ‬ ‫ﻣﺎ‬ ‫وﻧﺎدرا‬ً
‫اﻟﺘﻜﺎﻟﻴﻒ‬ ‫ﺗﻠﻚ‬ ‫ﺗﻌﺮﻳﻒ‬‫ﰲ‬‫اﻷ‬‫ﻧﻈﻤﺔ‬‫اﳌﻌﺘﺎدة‬ ‫اﳌﺤﺎﺳﺒﻴﺔ‬.
‫وﻋﻨﺪ‬‫إﻋﺪادي‬‫ﻟﻠﲈدة‬‫اﻟﻌﻤﻠﻴﺔ‬‫اﻟﺘﻲ‬‫اﺳﺘﻨﺪت‬‫ﻋﻠﻴﻬﺎ‬‫ﰲ‬‫ﻓﻬﻢ‬‫ﻣﺒﺎدئ‬‫اﳉﻮدة‬،‫اﻟﺸﺎﻣﻠﺔ‬
‫وﻓﻠﺴﻔﻴﺎﲥﺎ‬‫اﳌﺨﺘﻠﻔﺔ‬‫ﻗﻤﺖ‬‫ﺑﺘﻘﺴﻴﻢ‬‫ﻫﺬا‬‫اﻟﻜﺘﺎب‬‫إﱃ‬‫أﺛﻨﻰ‬‫ﻋﴩ‬‫ﻓﺼﻼ‬ً‫ﻳﺘﻨﺎول‬‫ﻣﻨﻬﺎ‬ ‫اﻷول‬
)1( Part waiting
)2( Ibid, P. 999–1014

19.   18
‫ﺗﻌﺮﻳﻔﺎت‬‫إدارة‬‫اﳉﻮد‬‫اﻟﺸﺎﻣﻠﺔ‬ ‫ة‬،‫اﻟﻔﺼﻞ‬ ‫وﻳﻌﺮض‬‫اﻟﺜﺎﲏ‬‫ﳌﺒﺎدئ‬‫إدارة‬‫اﳌﺴﺘﻤﺪة‬ ‫اﻟﺸﺎﻣﻠﺔ‬ ‫اﳉﻮدة‬
‫أﻓﻜﺎرﻫﻢ‬ ‫ﻛﺎﻧﺖ‬ ‫اﻟﺬﻳﻦ‬ ‫وإﻳﺸﻴﻜﺎوا‬ ،‫وﻛﺮوﺳﺒﻰ‬ ،‫وﺟﻮران‬ ،‫دﻳﻤﻨﺞ‬ ‫اﳉﻮدة‬ ‫رواد‬ ‫ﻣﻦ‬‫ﻫﻲ‬‫ﻣﺒﻌﺚ‬
‫اﻗﺘﺼﺎد‬‫اﳉﻮدة‬ ‫ﻳﺎت‬‫اﻟﺘﻲ‬‫اﻟﻜﺘﺎب‬ ‫ﻓﻜﺮة‬ ‫ﺣﻮﳍﺎ‬ ‫ﺗﺘﻤﺤﻮر‬.
‫اﻟﻔﺼﻞ‬ ‫أﻣﺎ‬‫اﻟﺜﺎﻟﺚ‬‫وﻓﻘﺎ‬ ‫اﳉﻮدة‬ ‫أداء‬ ‫ﻣﻌﺎﻳﲑ‬ ‫ﳌﻘﺎرﻧﺔ‬ ‫إﻓﺮاده‬ ‫ﺗﻢ‬ ‫ﻓﻘﺪ‬ً‫اﻟﻌﺎﳌﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﳉﻮاﺋﺰ‬
‫دﻳﻤﻨﺞ‬ ‫ﻣﺜﻞ‬ ‫ﺷﻬﺮة‬ ‫اﻷﻛﺜﺮ‬‫ﰲ‬‫وﻣﺎﻟ‬ ،‫اﻟﻴﺎﺑﺎن‬‫ﻜﻮﱂ‬‫ﺑﻮﻟﺪرﻳﺪج‬‫ﰲ‬،‫اﻷﻣﺮﻳﻜﻴﺔ‬ ‫اﳌﺘﺤﺪة‬ ‫اﻟﻮﻻﻳﺎت‬
‫اﳉﻮدة‬ ‫وﺟﺎﺋﺰة‬ ،‫اﻷوروﺑﻴﺔ‬ ‫اﳉﻮدة‬ ‫وﺟﺎﺋﺰة‬‫اﻷﺳﱰاﻟﻴﺔ‬‫اﻟﺪوﻟﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﺟﻮاﺋﺰ‬ ‫ﺑﲔ‬ ‫واﻟﻔﺮوق‬ ،
‫اﻻ‬ ‫ﻣﺪى‬ ‫ﻋﲆ‬ ‫ﻟﻠﻮﻗﻮف‬ ‫اﻷﺧﺮى‬‫ﺗﻔﺎق‬‫اﻻ‬ ‫أو‬‫ﺧﺘﻼف‬‫ﰲ‬‫ﻋﱪ‬ ‫اﳉﻮدة‬ ‫ﻣﺒﺎدئ‬ ‫ﻓﻬﻢ‬‫اﻟﻌﺎﱂ‬.
‫وﰱ‬‫اﻟﻔﺼﻞ‬‫اﻟﺮاﺑﻊ‬‫ﻋﲆ‬ ‫اﻟﻀﻮء‬ ‫إﻟﻘﺎء‬ ‫ﺗﻢ‬‫أﻧﻈﻤﺔ‬‫و‬ ،‫اﳉﻮدة‬‫ﳏﺎوﻟﺔ‬‫ﻓﻠﺴﻔﻴﺎت‬ ‫ﺗﺄﻟﻴﻒ‬
‫وﻣﻜﻮﻧﺎت‬‫ﻹ‬‫دارة‬‫اﳉﻮدة‬‫ﺗﺴﺎﻋﺪ‬‫ﰲ‬‫ﺗﻜﻮﻳﻦ‬‫ﴍح‬ ‫ذﻟﻚ‬ ‫وﻳﺴﺘﻠﺰم‬ ،‫اﻟﻔﻌﺎل‬ ‫ﻟﻠﺘﻨﻔﻴﺬ‬ ‫ﻧﻤﻮذج‬
‫اﳌﻌﺘﺎد‬ ‫ﻟﻠﻤﺼﻄﻠﺤﺎت‬‫اﺳﺘﺨﺪاﻣ‬‫ﻬﺎ‬‫ﰲ‬‫أﻧﻈﻤﺔ‬‫اﳉﻮدة‬‫ﻣﺜﻞ‬،‫اﻹﺳﱰاﺗﻴﺠﻴﺔ‬ ،‫اﳌﻬﻤﺔ‬ ،‫اﻟﺮؤﻳﺔ‬‫اﻟﻘﻴﻢ‬.
‫ﺗﻢ‬ ‫ﻛﲈ‬‫إﺟﺮاء‬‫ﴍح‬‫ﳌﺘﻄﻠﺒﺎت‬ ‫ﻣﻘﺎرن‬‫أﻧﻈﻤﺔ‬‫اﳌﺨﺘﻠﻔﺔ‬ ‫اﳉﻮدة‬‫اﻟﺘﻲ‬‫أو‬ ‫ﻋﻤﻮﻣﺎ‬ ‫ﺗﻄﺒﻴﻘﻬﺎ‬ ‫ﻳﻤﻜﻦ‬ً‫ﰲ‬
‫ﻣﺜﻞ‬ ‫ﲢﺪﻳﺪا‬ ‫اﻷﻏﺬﻳﺔ‬ ‫ﻣﺼﺎﻧﻊ‬ً:‫ﻧﻈﺎم‬‫إدارة‬‫أﻳﺰو‬ ‫اﳉﻮدة‬9001:2008‫ﻧﻈﺎم‬ ،‫إدارة‬‫ﺳﻼﻣﺔ‬
‫أﻳﺰو‬ ‫اﻟﻐﺬاء‬22000:2013‫اﳊﺮﺟﺔ‬ ‫اﻟﺘﺤﻜﻢ‬ ‫ﻧﻘﺎط‬ ‫وﲢﺪﻳﺪ‬ ‫اﳌﺨﺎﻃﺮ‬ ‫ﲢﻠﻴﻞ‬ ،"‫اﳍﺎﺳﺐ‬"‫ﻧﻈﺎم‬ ،
‫اﳌﻬﻨﻴﺔ‬ ‫واﻟﺼﺤﺔ‬ ‫اﻟﺴﻼﻣﺔ‬"‫أوﺳﺎ‬‫س‬"18000:2007‫ﻧﻈﺎم‬،‫إدارة‬‫اﻟﺒﻴﺌﺔ‬14000:200.‫ﺑﺎﻹ‬‫ﺿﺎﻓﺔ‬
‫واﻻ‬ ‫اﻟﺘﻜﺎﻣﻞ‬ ‫أوﺟﻪ‬ ‫ﺗﻮﺿﻴﺢ‬ ‫إﱃ‬‫ﺗﻔﺎق‬‫ﺑﲔ‬‫أﻧﻈﻤﺔ‬‫اﳉﻮدة‬.
‫وﺑﻌﺪ‬‫وأﻧﻈﻤﺘﻬﺎ‬ ،‫ﺟﻮاﺋﺰﻫﺎ‬ ‫ﻋﲆ‬ ‫اﻟﻀﻮء‬ ‫وإﻟﻘﺎء‬ ،‫اﳉﻮدة‬ ‫وﻣﺒﺎدئ‬ ‫ﻣﻔﺎﻫﻴﻢ‬ ‫ﺗﻮﺿﻴﺢ‬،‫اﳌﺨﺘﻠﻔﺔ‬
‫ﻋﻦ‬ ‫اﳊﺪﻳﺚ‬ ‫وﻗﺒﻞ‬‫اﻗﺘﺼﺎد‬‫اﻟﻔﺼﻞ‬ ‫إﻓﺮاد‬ ‫ﺗﻢ‬ ‫اﳉﻮدة‬ ‫ﻳﺎت‬‫اﳋﺎﻣﺲ‬‫اﳌﻌﻮﻗﺎت‬ ‫ﻋﲆ‬ ‫ﻟﻠﻮﻗﻮف‬
‫اﻟﺘﻲ‬‫ﻹ‬ ‫اﻷﺳﺎﺳﻴﺔ‬ ‫واﳌﻔﺎﻫﻴﻢ‬ ‫اﳌﺒﺎدئ‬ ‫ﻟﺘﻠﻚ‬ ‫ﻧﺎﺟﺢ‬ ‫ﺗﻨﻔﻴﺬ‬ ‫دون‬ ‫ﲢﻮل‬ ‫أن‬ ‫اﳌﻤﻜﻦ‬ ‫ﻣﻦ‬ٍ ٍ‫دارة‬‫اﳉﻮدة‬
‫اﻟﺸﺎﻣﻠﺔ‬‫اﻟﺘﻲ‬‫ﻓﻠﻦ‬ ‫ﺗﻄﺒﻴﻘﻬﺎ‬ ‫ﻳﺘﻢ‬ ‫ﱂ‬ ‫إن‬‫ﳚﺪي‬‫ﺗﻨﻔﻴﺬ‬ ‫أو‬ ‫ﺗﺼﻤﻴﻢ‬‫أي‬‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﻟﺘﺤﺴﲔ‬ ‫ﺑﺮﻧﺎﻣﺞ‬
‫اﳉﻮدة‬.
‫وﰱ‬‫اﻟﻔﺼﻞ‬‫اﻟﺴﺎدس‬‫ﳌﻔﻬﻮم‬ ‫اﻟﻜﺘﺎب‬ ‫ﻳﻌﺮض‬‫اﻗﺘﺼﺎد‬‫اﳉﻮدة‬ ‫ﻳﺎت‬‫اﻟﺬي‬‫أﺳﺎﺳﺎ‬ ‫ﻳﻌﻨﻰ‬ً
‫اﻟﻌﻼ‬ ‫ﺑﺘﻮﺿﻴﺢ‬‫واﻟﺘﻜﺎﻟﻴﻒ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫اﻟﺘﻔﺮﻳﻖ‬ ‫وﻛﺬا‬ ،‫اﳉﻮدة‬ ‫وﻋﻮاﺋﺪ‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﲔ‬ ‫ﻗﺔ‬
‫اﻟﺼﻨﺎﻋﻴﺔ‬.‫اﳌﺨﺘﻠﻔﺔ‬ ‫اﻟﻨﲈذج‬ ‫أﻳﻀﺎ‬ ‫اﻟﻔﺼﻞ‬ ‫ﻫﺬا‬ ‫وﻳﴩح‬ً‫اﻟﺘﻲ‬‫ﻓﺌﺎت‬ ‫ﺑﲔ‬ ‫اﻟﻌﻼﻗﺔ‬ ‫ﺗﻮﺿﺢ‬‫ﺗﻜﺎﻟﻴﻒ‬
‫اﻟ‬ ‫واﻟﻔﺸﻞ‬ ،‫واﻟﺘﻘﻴﻴﻢ‬ ،‫اﳌﻨﻊ‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫وﻫﻰ‬ ،‫اﳌﺨﺘﻠﻔﺔ‬ ‫اﳉﻮدة‬‫ﺪاﺧﲇ‬‫اﳋ‬ ‫واﻟﻔﺸﻞ‬ ،‫ﺎرﺟﻲ‬.‫وﴍح‬

20. 19
‫اﳌﺨﺘﻠﻔﺔ‬ ‫اﻟﺴﻴﻨﺎرﻳﻮﻫﺎت‬‫اﻟﺸ‬ ‫اﳉﻮدة‬ ‫ﻣﺒﺎدئ‬ ‫ﺑﺘﻄﺒﻴﻖ‬ ‫اﻟﴩﻛﺎت‬ ‫ﻋﻮاﺋﺪ‬ ‫ﻟﺘﺄﺛﺮ‬،‫ﺎﻣﻠﺔ‬‫ﴍح‬ ‫وﻛﺬا‬
‫واﻷ‬ ،‫وﻧﻮﻋﻬﺎ‬ ‫اﻟﺴﻮﻗﻴﺔ‬ ‫اﳌﻨﺎﻓﺴﺔ‬ ‫دور‬‫ﻧﻈﻤﺔ‬‫اﻟﺴﺎﺋﺪ‬ ‫اﻟﺪﺧﻞ‬ ‫وﻣﺴﺘﻮى‬ ،‫اﻟﺴﺎﺋﺪة‬ ‫اﻟﺴﻴﺎﺳﻴﺔ‬‫ﰲ‬
‫اﻷﻣﺜﻞ‬ ‫اﳉﻮدة‬ ‫ﻣﺴﺘﻮى‬ ‫ﲢﺪﻳﺪ‬‫اﻟﺬي‬‫ﺗﻔﺮﻳﻂ‬ ‫أو‬ ‫إﻓﺮاط‬ ‫دون‬ ‫اﻟﺼﻨﺎﻋﻴﺔ‬ ‫اﻟﴩﻛﺎت‬ ‫ﺗﺘﺒﻨﺎه‬ ‫أن‬ ‫ﳚﺐ‬ٍ ٍ
‫ﰲ‬‫اﳉﻮدة‬.
‫وﰱ‬‫اﻟﻔﺼﻞ‬‫اﻟﺴﺎﺑﻊ‬‫إﻟﻘ‬ ‫ﻳﺘﻢ‬‫اﳋﻔﻴﺔ‬ ‫اﻟﺘﻜﺎﻟﻴﻒ‬ ‫ﻋﲆ‬ ‫اﻟﻀﻮء‬ ‫ﺎء‬Hidden Quality Cost
‫اﻟﺘﻲ‬‫اﳌ‬ ‫ﺳﺒﻴﻞ‬ ‫ﻋﲆ‬ ‫ﺗﺘﻀﻤﻦ‬‫ﺜﺎل‬‫اﳌﺤﺘﻤﻠﺔ‬ ‫اﳋﺴﺎرة‬ ‫ﺗﻜﺎﻟﻴﻒ‬‫ﰲ‬‫اﳌﺒﻴﻌﺎت‬‫ﰲ‬‫وﺻﻮل‬ ‫ﺣﺎل‬
‫ﻣﺴﺎﺣﺎت‬ ‫ﺷﻐﻞ‬ ‫أو‬ ،‫اﳌﺴﺘﻬﻠﻜﲔ‬ ‫إﱃ‬ ‫اﳌﻄﺎﺑﻘﺔ‬ ‫ﻏﲑ‬ ‫اﳌﻨﺘﺠﺎت‬‫ﰲ‬،‫ﻣﻄﺎﺑﻘﺔ‬ ‫ﻏﲑ‬ ‫ﳌﻨﺘﺠﺎت‬ ‫اﳌﺨﺎزن‬
‫وﻏﲑﻫﺎ‬.‫اﻷ‬ ‫ﺗﺴﺘﻄﻴﻊ‬ ‫ﻻ‬ ‫اﻟﺘﻜﺎﻟﻴﻒ‬ ‫ﻫﺬه‬ ‫وﻣﺜﻞ‬‫ﻧﻈﻤﺔ‬‫اﳌﺤﺎ‬‫ﻣﻦ‬ ‫اﻟﺮﻏﻢ‬ ‫ﻋﲆ‬ ‫رﺻﺪﻫﺎ‬ ‫اﳌﻌﺘﺎدة‬ ‫ﺳﺒﻴﺔ‬
‫ﳌﻌﺎدﻟﺔ‬ ‫وﻓﻘﺎ‬ ‫اﻟﻔﺸﻞ‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫أﺿﻌﺎف‬ ‫أرﺑﻊ‬ ‫أو‬ ‫ﻟﺜﻼث‬ ‫ﲡﺎوزﻫﺎ‬ً"‫ﺗﺎﺟﻮﺷﻰ‬"‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﳊﺴﺎب‬
‫اﳌﺨﻔﻴﺔ‬ ‫اﳉﻮدة‬.‫اﻻ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﺗﻘﺪﻳﺮ‬ ‫ﻛﻴﻔﻴﺔ‬ ‫اﻟﻔﺼﻞ‬ ‫ﻫﺬا‬ ‫وﻳﴩح‬‫ﺳﺘﺨﺪام‬‫ﻟﻠﻤﻮارد‬ ‫اﻟﻜﻒء‬ ‫ﻏﲑ‬
‫اﻟ‬ ‫اﻟﻔﻘﺪ‬ ‫ﻣﺜﻞ‬ ‫اﻟﻔﻘﺪ‬ ‫ﻣﻦ‬ ‫ﺟﺪﻳﺪة‬ ‫أﻧﻮاع‬ ‫ﺗﻘﺪﻳﺮ‬ ‫ﻃﺮﻳﻖ‬ ‫ﻋﻦ‬‫ﺘﺼﻨﻴﻌﻲ‬Manufacturing Loss،
‫اﻟﺘﺼﻤﻴﻢ‬‫وﻓﻘﺪ‬Design Loss،‫اﻟ‬‫واﻟﻔﻘﺪ‬‫ﺘﺸﻐﻴﲇ‬Operational Loss،‫اﻷﻋﻄﺎل‬‫وﻓﺎﻗﺪ‬Idle
Loss،‫ﺣﺴﺎﲠﺎ‬ ‫وﻛﻴﻔﻴﺔ‬ ،‫ﺑﻴﻨﻬﺎ‬ ‫اﻟﻔﺮوق‬ ‫ﴍح‬ ‫ﻳﺘﻢ‬ ‫ﻟﻠﺠﻮدة‬ ‫ﻣﺮﺋﻴﺔ‬ ‫ﻏﲑ‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫وﲨﻴﻌﻬﺎ‬.
‫أﻣﺎ‬‫اﳉ‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﻨﻮد‬‫ﻮدة‬‫ﻻ‬ ‫اﻟﱪﻳﻄﺎﻧﻴﺔ‬ ‫ﻟﻠﻤﻮاﺻﻔﺔ‬ ‫وﻓﻘﺎ‬ً‫ﻗﺘﺼﺎد‬‫اﳉﻮدة‬ ‫ﻳﺎت‬6143:
1990-2‫اﻟﺘﻲ‬‫ﺗﻢ‬‫ﻣﺮاﺟﻌ‬‫ﺘﻬﺎ‬‫ﻋﺎم‬2007‫ﺗﻔﺼﻴﻠﻴﺎ‬ ‫وﴍﺣﻬﺎ‬ ‫ﺗﺮﲨﺘﻬﺎ‬ ‫ﻓﺘﻤﺖ‬ً‫ﰲ‬‫اﻟﻔﺼﻞ‬،‫اﻟﺜﺎﻣﻦ‬
‫اﳋﻤﺲ‬ ‫ﻟﻠﺨﻄﻮات‬ ‫ﴍح‬ ‫ﻣﻊ‬‫اﻟﺘﻲ‬‫ﻟﻠﺮاﻏﺒﲔ‬ ‫اﳌﻮاﺻﻔﺔ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﻧﺼﺖ‬‫ﰲ‬‫ﻟﺒﻨﻮد‬ ‫اﻟﺪﻗﻴﻖ‬ ‫اﳊﺴﺎب‬
‫اﻷرﺑﻊ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬.
‫واﺳﺘﻜﲈﻻ‬‫اﻟﻔﺼﻞ‬ ‫إﻓﺮاد‬ ‫ﺗﻢ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺣﺴﺎب‬ ‫ﻛﻴﻔﻴﺔ‬ ‫ﻟﴩح‬‫اﻟﺘﺎﺳﻊ‬‫ﻟﻌﺮض‬
‫إﺳﱰاﺗﻴﺠﻴﺔ‬‫اﺳﺘﺨﺪام‬،‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬‫ﺑﺮﻧﺎﻣﺞ‬ ‫وﺗﻨﻔﻴﺬ‬ ‫ﺗﺼﻤﻴﻢ‬ ‫وﺧﻄﻮات‬ ‫ﻟﻜﻴﻔﻴﺔ‬ ‫وﴍح‬
‫و‬ ‫ﻟﺮﺻﺪ‬‫إدارة‬‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬‫اﻋﺘﲈد‬‫اﳌﻌﻠﻨ‬ ‫اﳊﻘﻴﻘﻴﺔ‬ ‫اﳉﻮدة‬ ‫ﻟﺘﻜﺎﻟﻴﻒ‬ ‫اﻟﻔﻌﺎل‬ ‫اﻟﺘﻘﺪﻳﺮ‬ ‫ﻋﲆ‬ ‫ا‬ً‫ﺔ‬
‫واﳋﻔﻴﺔ‬،‫واﻷﺛﺮ‬ ‫ﻟﻠﺴﺒﺐ‬ ‫اﳌﻨﺎﺳﺐ‬ ‫اﻟﺘﺤﻠﻴﻞ‬ ‫ﺧﻼل‬ ‫ﻣﻦ‬ ‫ﲣﻔﻴﻀﻬﺎ‬ ‫ﻋﲆ‬ ‫واﻟﻌﻤﻞ‬Cause and
Effect.‫ﻟﻠﺮاﻏﺒﲔ‬ ‫ﺑﻨﺼﺎﺋﺢ‬ ‫اﻟﻔﺼﻞ‬ ‫وﳜﺘﺘﻢ‬‫ﰲ‬‫ﻹ‬ ‫ﺑﺮﻧﺎﻣﺞ‬ ‫ﺗﻨﻔﻴﺬ‬‫دارة‬‫واﻗﻊ‬ ‫ﻣﻦ‬ ‫اﳉﻮدة‬ ‫ﺗﻜﺎﻟﻴﻒ‬
‫اﳉﻮدة‬ ‫ورواد‬ ‫ﻟﻌﻠﲈء‬ ‫اﻟﱰاﻛﻤﻴﺔ‬ ‫اﳋﱪات‬.
‫وﺑﻌﺪ‬‫و‬ ،‫ﺗﻌﺮﻳﻒ‬‫ﴍح‬‫ﻛﻴﻔﻴﺔ‬‫ﺣﺴﺎب‬‫اﻟﻔﺼﻞ‬ ‫ﻋﻤﺪ‬ ‫اﳌﺨﺘﻠﻔﺔ‬ ‫اﳉﻮدة‬ ‫ﻓﺌﺎت‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺑﻨﻮد‬

21.   20
‫اﻟﻌﺎﴍ‬‫اﳉﻮدة‬ ‫وﻣﻮازﻳﻦ‬ ‫ﻣﻘﺎﻳﻴﺲ‬ ‫ﻣﻦ‬ ‫اﳌﺰﻳﺪ‬ ‫ﻋﲆ‬ ‫اﻟﻀﻮء‬ ‫إﻟﻘﺎء‬ ‫إﱃ‬‫اﻟﺘﻲ‬‫ﻳﻤﻜﻦ‬‫اﺳﺘﺨﺪاﻣ‬‫ﻬﺎ‬
‫اﻷداء‬ ‫ﳌﻘﺎرﻧﺔ‬Benchmarking‫ﻣﺘﻄﻠﺒﺎ‬ ‫ﻣﻘﺎﺑﻞ‬‫ﻣﻨﻬﺎ‬ ‫اﻟﺪاﺧﻠﻴﺔ‬ ‫ﺳﻮاء‬ ‫اﳉﻮدة‬ ‫ﻣﻮاﺻﻔﺎت‬ ‫أو‬ ‫ت‬
‫اﳋﺎرﺟﻴﺔ‬ ‫أو‬.،‫اﻟﻜﻔﺎءة‬ ‫ﺑﲔ‬ ‫واﻟﺘﻔﺮﻳﻖ‬ ،‫اﳌﺨﺘﻠﻔﺔ‬ ‫اﻷداء‬ ‫ﳌﻘﺎﻳﻴﺲ‬ ‫اﻟﻔﺼﻞ‬ ‫ﻫﺬا‬ ‫وﻳﺘﻄﺮق‬،‫واﻟﻔﺎﻋﻠﻴﺔ‬
‫واﻹ‬‫ﻧﺘﺎﺟ‬‫ﻴﺔ‬.‫ﻛ‬ ‫اﳌﺴﺘﺨﺪﻣﺔ‬ ‫اﳌﻘﺎﻳﻴﺲ‬ ‫ﺑﻌﺾ‬ ‫ﺣﺴﺎب‬ ‫ﻛﻴﻔﻴﺔ‬ ‫ﴍح‬ ‫ﺗﻔﺼﻴﻠﻴﺎ‬ ‫ﻳﺘﻢ‬ ‫ﻛﲈ‬ً‫ﻤﺆﴍات‬
‫ﻟﻠﺠﻮدة‬‫ﰲ‬‫اﻟﻨﺸﺎط‬ ‫ﻣﻨﺎﻃﻖ‬ ‫ﳐﺘﻠﻒ‬‫اﻹ‬‫ﻧﺴﺎﲏ‬‫اﻟﺼﻨﺎﻋﻴ‬ ‫ﺑﺎﻟﴩﻛﺎت‬،‫ﺔ‬‫ﻛﻤﻘﺎﻳﻴﺲ‬‫ﻗﻴ‬‫ﺎس‬‫ﻛﻔﺎءة‬‫ﻛﻞ‬
‫ﻣﻦ‬:‫اﻟﺘﺴ‬ ‫اﻹﺳﱰاﺗﻴﺠﻴﺔ‬،‫ﻮﻳﻘﻴﺔ‬‫واﻻ‬ ‫اﻹﺑﺪاع‬‫ﺑﺘﻜﺎر‬،‫اﻟﻮﻗﺖ‬ ‫دورة‬ ،‫واﻟﺘﻄﻮﻳﺮ‬ ‫اﻟﺒﺤﻮث‬ ،‫اﻟﺴﻼﻣﺔ‬
‫وﻏﲑﻫﺎ‬ ،‫اﻟﺼﻴﺎﻧﺔ‬ ،‫اﻟﺘﻜﻨﻮﻟﻮﺟﻴﺔ‬ ‫اﻹﺳﱰاﺗﻴﺠﻴﺔ‬ ،‫اﻟﺘﺼﻨﻴﻊ‬ ‫إﺳﱰاﺗﻴﺠﻴﺔ‬ ،‫اﳌﻬﻨﻴﺔ‬ ‫واﻟﺼﺤﺔ‬.‫ﻣﻊ‬
‫ﻟﻔﺖ‬‫اﻻ‬‫ﻧﺘﺒﺎه‬‫ﻓﺸﻞ‬ ‫أﺳﺒﺎب‬ ‫إﱃ‬‫أﻧﻈﻤﺔ‬‫ﻟﺘﻼﻓﻴﻬ‬ ‫اﳌﻤﻜﻨﺔ‬ ‫واﻟﻮﺳﺎﺋﻞ‬ ،‫اﻟﻘﻴﺎس‬‫ﺎ‬.
‫أﻣﺎ‬‫اﻟﻔﺼﻞ‬‫اﳊﺎدي‬‫واﻻ‬ ‫اﻟﻔﻨﻴﺔ‬ ‫واﳌﺆﴍات‬ ‫اﻟﻔﻨﻴﺔ‬ ‫اﳌﻌﺎﱂ‬ ‫ﻓﻴﺴﺘﻌﺮض‬ ‫ﻋﴩ‬‫ﻗﺘﺼﺎد‬‫ﻳﺔ‬‫ﳌﺼﻨﻊ‬
‫ﻣﻌﻘﻤﺔ‬ ‫أﻟﺒﺎن‬‫ﺗﻢ‬‫اﺳﺘﺨﺪام‬‫اﻟ‬ ‫ﻟﻠﺘﻘﺪﻳﺮ‬ ‫ﺑﻴﺎﻧﺎﺗﻪ‬‫ﺘﻄﺒﻴﻘﻲ‬‫اﳉﻮدة‬ ‫ﻟﺘﻜﺎﻟﻴﻒ‬.‫اﻟﻔﺼﻞ‬ ‫ﻫﺬا‬ ‫وﻳﺘﻀﻤﻦ‬
‫ﺷﺎﻣﻼ‬ ‫ﺗﻮﺻﻴﻔﺎ‬ً ً‫ﻟﻠﺠﻮاﻧﺐ‬‫اﻟﻔﻨﻴﺔ‬‫ﻷﻧﺸﻄﺔ‬‫ﻣﺮاﻗﺒﺔ‬‫وﺗﻮﻛﻴﺪ‬‫اﳉﻮدة‬‫ﰲ‬‫ﻣﺼﻨﻊ‬‫اﻟﺘﱰاﺑﺎك‬‫ﻣﻮﺿﻊ‬
‫دراﺳﺔ‬‫اﳊﺎﻟﺔ‬.‫وﻛﺬا‬‫ﴍﺣﺎ‬ً‫واﻓﻴﺎ‬ً‫ﻟﻠﺠﻮاﻧﺐ‬‫اﻻ‬‫ﻗﺘﺼﺎد‬‫ﻳﺔ‬‫ﳌﺼﻨﻊ‬‫دراﺳﺔ‬،‫اﳊﺎﻟﺔ‬‫وﴍﺣﺎ‬ً‫ﳌﻨﻬﺠﻴﺔ‬
‫ﺣﺴﺎب‬‫ﺑﻨﻮد‬‫ﺗﻜﺎﻟﻴﻒ‬،‫اﳉﻮدة‬‫ووﺻﻔﺎ‬ً‫ﻟﻸ‬‫ﺳﻠﻮب‬‫اﻟ‬‫ﺒﺤﺜﻲ‬‫اﳌﺴﺘﺨﺪم‬‫ﰲ‬‫ﻫﺬه‬،‫اﻟﺪراﺳﺔ‬‫وﺗﻘﻨﻴﺎت‬
‫ﲢﻠﻴﻞ‬‫اﻟﺒﻴﺎﻧﺎت‬‫اﳌﺴﺘﺨﺪﻣﺔ‬ُ.
‫أﻣﺎ‬‫اﻟﻔﺼﻞ‬‫اﻟﺜﺎﲏ‬‫ﻋﴩ‬‫ﺗﻢ‬‫ﻋﺮض‬‫ﻧﺘﺎﺋﺞ‬‫ﺣﺴﺎب‬‫ﺗﻜﺎﻟﻴﻒ‬‫ﻓﺌﺎت‬‫ﺗﻜﺎﻟﻴﻒ‬‫اﳉﻮدة‬‫ﳌﺼﻨﻊ‬
‫درا‬‫ﺳﺔ‬،‫اﳊﺎﻟﺔ‬‫وﻫﻰ‬‫ﺗﻜﺎﻟﻴﻒ‬‫اﳉﻮدة‬‫اﻹ‬‫ﲨﺎﻟﻴ‬،‫ﺔ‬‫وﳐﺼﺼﺎت‬‫اﳉﻮدة‬)‫اﳌﻴﺰاﻧﻴﺔ‬(‫اﻟﺘﻲ‬‫ﺗﺘﻤﺜﻞ‬‫ﰲ‬
‫ﺗﻜﺎﻟﻴﻒ‬،‫اﳌﻨﻊ‬‫وﺗﻜﺎﻟﻴﻒ‬،‫اﻟﺘﻘﻴﻴﻢ‬‫وﻛﺬا‬‫ﺣﺴﺎب‬‫ﺗﻜﺎﻟﻴﻒ‬‫اﳉﻮدة‬‫اﻟﺮدﻳﺌﺔ‬)‫ﻓﻘﺪ‬‫اﳉﻮدة‬(‫اﻟﺘﻲ‬
‫ﺗﺸﺘﻤﻞ‬‫ﻋﲆ‬‫ﺗﻜﺎﻟﻴﻒ‬‫اﻟﻔﺸﻞ‬‫اﻟ‬‫ﺪاﺧﲇ‬،‫وﺗﻜﺎﻟﻴﻒ‬‫اﻟﻔﺸﻞ‬‫اﳋ‬‫ﺎرﺟﻲ‬.‫ﻛﲈ‬‫ﺗﻢ‬‫ﰲ‬‫ﻫﺬا‬‫اﻟﻔﺼﻞ‬
‫اﳊﺴﺎب‬‫اﻟ‬‫ﺘﻄﺒﻴﻘﻲ‬‫ﻟﺘﻜ‬‫ﺎﻟﻴﻒ‬‫اﳉﻮدة‬‫اﳋﻔﻴﺔ‬‫ﻣﺘﻤﺜﻠﺔ‬‫ﰲ‬‫ﺗﻜﺎﻟﻴﻒ‬‫اﻻ‬‫ﺳﺘﺨﺪام‬‫ﻏﲑ‬‫اﻟﻜﻒء‬
‫ﻟﻠﻤﻮارد‬‫واﻟﺘﻲ‬‫ﺗﻀﻤﻨﺖ‬‫ﻓﻘﺪ‬‫اﻟﺘﺼﻤﻴﻢ‬Design Loss،‫واﻟﻔﻘﺪ‬‫اﻟ‬‫ﺘﺸﻐﻴﲇ‬.‫ﻛﲈ‬‫ﺗﻢ‬‫ﺑﺤﺚ‬‫اﻟﻌﻮاﻣﻞ‬
‫اﳌﺆﺛﺮة‬‫ﻋﲆ‬‫ﻓﺌﺎت‬‫ﺗﻜﺎﻟﻴﻒ‬‫اﳉﻮدة‬‫اﳌﺨﺘﻠﻔﺔ‬‫ﺣﻴﺚ‬‫ﺗﻢ‬‫ﺗﻘﺪﻳﺮ‬‫ﻣﻌﺎدﻻت‬‫اﻻ‬‫ﲡﺎه‬‫اﻟﻌﺎم‬‫ﻟﻔﺌﺎت‬
‫ﺗﻜﺎﻟﻴﻒ‬‫اﳉﻮدة‬،‫اﳌﺨﺘﻠﻔﺔ‬‫وﺗﻘﺪﻳﺮ‬‫ﻣﺼﻔﻮﻓﺔ‬‫ﻣ‬‫ﻌﺎﻣﻼت‬‫اﻻ‬‫رﺗﺒﺎط‬‫ﺑﲔ‬‫ﻣﺘﻐﲑات‬‫ﺗﻜﺎﻟﻴﻒ‬‫اﳉﻮدة‬
،‫اﳌﺨﺘﻠﻔﺔ‬‫ﻛﲈ‬‫ﺗﻢ‬‫إﺟﺮاء‬‫ﲢﻠﻴﻞ‬‫اﻻ‬‫ﻧﺤﺪار‬‫اﻟﺒﺴﻴﻂ‬‫واﳌﺘﻌﺪد‬‫ﻻ‬‫ﺳﺘﻨﺒﺎط‬‫ﻧﲈذج‬‫ﻟﴩح‬‫ﺳﻠﻮك‬
‫ﺗﻜﺎﻟﻴﻒ‬‫اﳉﻮدة‬‫ﰲ‬‫ﻣﺼﻨﻊ‬‫دراﺳﺔ‬‫اﳊﺎﻟﺔ‬‫ﺧﻼل‬‫ﻓﱰة‬‫اﻟﺪراﺳﺔ‬.

22. 21
‫واﻟﺒﺎﺣﺚ‬‫إذ‬‫ﻳﺸﻜﺮ‬‫اﷲ‬‫ﺳﺒﺤﺎﻧﻪ‬‫ﻋﲆ‬‫اﻟﺘﻮﻓﻴﻖ‬‫ﰲ‬‫ﲨﻊ‬‫اﳌﺎدة‬‫اﻟﻌﻠﻤﻴﺔ‬‫اﳌﺘﻀﻤﻨﺔ‬‫ﰲ‬‫ﻫﺬا‬
‫اﻟ‬‫ﻜﺘﺎب‬،‫اﳌﺘﻮاﺿﻊ‬،‫وﺗﺒﻮﻳﺒﻬﺎ‬‫وﲢﻠﻴﻠﻬﺎ‬‫ﻳﺮﺟﻮ‬‫اﷲ‬‫أن‬‫ﳚﻌﻞ‬‫ﺑﻜﻞ‬‫ﺣﺮف‬ٍ‫اﺑﺘﻐﻰ‬‫ﺑﻪ‬‫اﻟﺒﺎﺣﺚ‬
‫رﺿﺎه‬‫أن‬‫ﻳﺮﻓﻌﻪ‬‫ﺑﻪ‬،‫درﺟﺔ‬‫وﻳﻀﻊ‬‫ﺑﻪ‬‫ﻋﻨﻪ‬‫ﻣﻦ‬‫وزره‬،‫ﺳﻴﺌﺔ‬‫وﳚﻌﻠﻪ‬‫ﻋﻤﻼ‬ً‫وﻋﻠﲈ‬ً‫ﺻﺎﳊﺎ‬ً‫ﻳﻠﻘﻰ‬‫ﺑﻪ‬
‫وﺟﻬﻪ‬‫اﻟﻜﺮﻳﻢ‬‫ﻳﻮم‬‫ﻻ‬‫ﻳﻨﻔﻊ‬‫ﻣﺎل‬ٌ‫وﻻ‬‫ﺑﻨﻮن‬‫إﻻ‬‫ﻣﻦ‬‫أﺗﻰ‬‫اﷲ‬‫ﺑﻘﻠﺐ‬ٍ‫ﺳﻠﻴﻢ‬.
‫واﳊﻤﺪ‬‫ﷲ‬‫ﻣﻦ‬‫ﻗﺒﻞ‬‫وﻣﻦ‬،،،‫ﺑﻌﺪ‬
  
  
 2015
 

23. 

24.   304
from an aeronautical firm, Total Quality Management, VOL.11, No.2,
pp. 227-234. (Turkey)
Souard, G. (1996) A total quality management approach to appropriate clinical
laboratory test utilization in acute Myocardial Infarction, Doctorate
thesis, faculty of health, The university of western Sydney MacArthur
(Australia).
Wang, G., Gao, Z. & Lin, T. (2007) Integrating the quality cost report and
TQM tools to achieve competitive advantage, Cost Management, vol.
21, 1; ABI/INFORM Global, p. 42. (China)
Zhang, Z. (2001) Implementation of Total Quality Management (An Empirical
Study of Chinese Manufacturing Firms, Doctorate thesis, the faculty of
Management and Organization, Groningen (China).

25. 305
 
 
·‫اﻟﻜﺎﺗﺐ‬‫ﺣﺎﺻﻞ‬‫ﻋﲆ‬‫دﻛﺘﻮرا‬‫ه‬‫ﰲ‬‫اﻟﻌﻠﻮم‬‫اﻟﺰراﻋﻴﺔ‬‫ﻣﻦ‬‫ﺟﺎﻣﻌﺔ‬
‫اﻟﺰﻗﺎزﻳﻖ‬‫ﰲ‬‫ﳎﺎل‬‫اﻗﺘﺼﺎدﻳﺎت‬،‫اﳉﻮدة‬‫وﻟﻪ‬‫أﺑﺤﺎث‬‫ﻣﻨـﺸﻮرة‬
‫ﰲ‬‫اﻗﺘﺼﺎدﻳﺎت‬‫اﻟﺘﺼﻨﻴﻊ‬‫واﳉﻮدة‬.
·‫ﻋﻤﻞ‬‫ﻛﻤﺮاﻗـﺐ‬‫ﺟـﻮدة‬‫وﻛﻴﻤﻴـﺎﺋ‬‫ﻲ‬‫ﺑﺄﺣـﺪ‬‫ﻣـﺼﺎﻧﻊ‬‫اﻷﻟﺒـﺎن‬
‫واﻟﻌﺼﺎﺋﺮ‬‫اﻟﻜ‬‫ﰲ‬ ‫ﱪى‬‫ﻣﴫ‬.
·‫و‬‫ا‬‫ﻧﺘﻘﻞ‬‫ﻟﻠﻌﻤﻞ‬‫ﻛﺎﺳﺘـﺸﺎر‬‫ي‬‫ﺻـﻨﺎﻋﺔ‬‫اﻷﻟﺒـﺎن‬‫وﺳـﻼﻣﺔ‬‫اﻟﻐـﺬاء‬‫وﻧﻈـﻢ‬‫اﳉـﻮدة‬‫ﺑـﻮزارة‬
‫اﻟﺼﻨﺎﻋﺔ‬‫واﻟﺘﺠﺎرة‬‫اﳋﺎرﺟﻴﺔ‬‫ﻋﺎم‬2008،‫ووﻇﻴﻔﺘﻪ‬‫اﳊﺎﻟﻴـﺔ‬‫ﻣـﺪﻳﺮ‬‫اﻟـﺪﻋﻢ‬‫اﻟﻔﻨـ‬‫ﻲ‬‫وﻧﻈـ‬‫ﻢ‬
،‫اﳉﻮدة‬‫وﻧﺎﺋﺐ‬‫ﻣﺪﻳﺮ‬‫ﻣﺮﻛﺰ‬‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬‫اﻟﺼﻨﺎﻋﺎت‬‫اﻟﻐﺬاﺋﻴﺔ‬‫واﻟﺘﺼﻨﻴﻊ‬‫اﻟﺰراﻋ‬‫ﻲ‬.
·‫ﻟﻠﻜﺎﺗﺐ‬‫ﺳﺠﻞ‬‫ﺗﺪرﻳﺒ‬‫ﻲ‬‫واﺳﺘﺸﺎر‬‫ي‬‫ﻳﺘﻀﻤﻦ‬‫أﻛﺜﺮ‬‫ﻣﻦ‬500،‫ﴍﻛﺔ‬‫و‬6000‫ﻣﺘﺪرب‬‫ﰲ‬
‫ﳎﺎل‬‫اﻟﺘﺼﻨﻴﻊ‬‫اﻟﻐﺬاﺋ‬‫ﻲ‬‫ﰲ‬‫ﻣﴫ‬‫ﰲ‬‫ﳎﺎﻻت‬‫ﺳﻼﻣﺔ‬،‫اﻟﻐﺬاء‬‫وﻣﺮاﻗﺒﺔ‬‫اﳉﻮدة‬،‫اﻹﺣﺼﺎﺋﻴﺔ‬
‫وإدارة‬‫اﳉﻮدة‬،‫اﻟﺸﺎﻣﻠﺔ‬‫وﻧﻈﺎم‬‫إدارة‬‫اﳉﻮد‬‫ة‬‫أﻳﺰو‬9000،‫وﻧﻈﺎم‬‫إدارة‬‫ﺳﻼﻣﺔ‬‫اﻟﻐﺬاء‬
‫أﻳﺰو‬22000،‫واﻟﺴﻼﻣﺔ‬‫واﻟﺼﺤﺔ‬‫اﳌﻬﻨﻴﺔ‬‫أوﺳﺎس‬18000،‫وﻧﻈﺎم‬‫إدارة‬‫اﻟﺒﻴﺌﺔ‬‫أﻳﺰو‬
14000.
Aly_kasem@yahoo.com
Dr.aly.kasem@gmail.com
Emails:
Ali ZeinElabdeenLinkedin
00201208468230-00201285803485-00201225272798Mobile:
12916 OrmanP.O. Box