COST OF QUALITY SYSTEMS AND ITS PLACE AND PRACTICES IN SUDANESE PRIVATE SECTOR COMPANIES

Abstract

This study examines the existence or non-existence of cost of quality systems in Sudanese private sector companies. The study points out the importance of cost of quality systems as a tool in flagging quality problems and measuring performance and process improvement. The study consisted of five chapters, the first chapter pointed out the research problem of identifying the existence and use of quality cost systems in Sudanese private sector companies. The hypotheses that there are cost of quality system in Sudanese private sector companies and that the lack of cost of quality systems is due to inadequate quality management system, are tested by the study. The second chapter discussed the theoretical framework of the subject. Literature in the subject was reviewed in chapter three. Chapter four explained the methodology adopted. Analytical survey method plus interviews with managers, finance managers and quality engineers were used to collect information from the study sample. A brief description of the developments concerning quality management in Sudan is shown in chapter five.Results, conclusions and recommendations were showing in chapter five. The study found that cost of quality systems are not common in Sudanese private sector companies, the main reason for that being inadequate quality management systems. However more research is needed in the area of usage of accounting information in improvement.