Factors Affecting the development and establishment of the cost of quality system for consumer goods producing companies in Tehran Stock Exchange

Abstract

The present research is concerned with determining the factors affecting the establishment of quality systems in companies registered in Tehran Stock Exchange. The variables under the study are companies’ accounting systems efficiency to provide information, organizational size, the extent of companies’ assets, and the extent of sales cycle, while the dependent variable is the establishment of the cost of quality system. This study uses a descriptive survey method, and the research relies on a correlational descriptive-analytic design with applied purposes. The population under study included stock exchange companies producing consumer goods, and the data for analysis were collected via questionnaires. The results revealed that the relationship between the variables about the efficiency of companies’ accounting system to provide information the establishment of the quality costing system was confirmed, while the relationship of the cost of quality system to the other three variables was rejected.