TY - JOUR AU - Asada, Riyadh Y. AU - Kumar, Yathish AU - Al-Hubaishi, Dr. Wahib PY - 2021/05/10 Y2 - 2024/03/28 TI - A REVIEW: MODELS COSTING QUALITY AND ITS IMPACT ON THE PLANNING AND CONTROL PROCESSES IN MANUFACTURING INDUSTRIES JF - International Journal of Research -GRANTHAALAYAH JA - Int. J. Res. Granthaalayah VL - 9 IS - 4 SE - Articles DO - 10.29121/granthaalayah.v9.i4.2021.3858 UR - https://www.granthaalayahpublication.org/journals/granthaalayah/article/view/3858 SP - 557-570 AB - <p>In today's world, industrial organizations must pay attention to policies and procedures that balance cost and quality in production processes. Therefore, it must adopt a framework that enables it to accumulate the CoQ. The purpose of this work is to understand CoQ analysis's philosophy, its impact on the planning, control processes in industrial companies, the mechanism of reporting in the financial report, its importance in reducing costs, and enhancing competitive advantages. Also, this work intended to complement the existing literature by reviewing and critically appraising several CoQ models together with details of their application. The study results show that conformity costs are subject to Control. Planning processes are the costs of conformity as for the expenses of non-conformity, cannot be avoided. In general, every philosophy and approach views quality from its perspective. Still, everyone agrees that the product must meet the customer's needs, requirements, and desires.</p> ER -