The role of quality cost programs in improving the industrial development process in Yemen

For industrial companies to survive for a more extended period in a highly competitive market, these companies must replace traditional cost systems with a quality costing system. The purpose of this study is to shed light on the role that quality cost programs play in improving the wheel of economic development for least developed countries by providing a review of some successful uses of quality cost programs as well as focusing on the essential variables that led to the deterioration of Yemeni industries, and their inability to compete in the local and foreign markets. It clarifies the treatments that Yemeni companies must follow to raise the quality of their productivity. This study concluded that most of the evidence presented by the literature that quality improvement and cost measurement processes lead to an actual and significant reduction in quality costs for companies implementing quality cost programs, but this evidence is still few and limited to developed countries.