CONTRÔLE DE SYSTÈME QUALITÉ ET DES COÛTS DE LA NON QUALITÉ DANS LES ENTREPRISES DE LA LOGISTIQUE AU MAROC PAR LES DÉPARTEMENTS DE CONTRÔLE DE GESTION

Abstract

Quality management and management control both have the same purpose: finding performance improvement levers relying on cost control. The article provides the results of a survey which was conducted during the period October 2014 to April 2015 in order to study the follow-up of the quality system and the costs of non-quality recorded by the Finance department; 69 of the logistics companies in Morocco were contributing in this study. In terms of results, 78% of leaderships do not ensure the necessary coordination between management controllers and quality managers, so the level of coordination remain limited and does not exceed 25%. Just 09% of surveyed companies confirm that the tracking of costs of non quality is one of the actions that management controllers process in coordination with the quality management responsible. Despite the peculiarity of the problem of control in a service delivery context, more accurately logistics and transport, the results indicate that classical methods of control are more used and followed. However, some indicators show clearly a need of new management control concept using best practices.