كلف الجودة على اساس الانشطة الموجهة بالوقت واثرها في تحسين الاداء

As a result of technical progress and rapid development of production technology of intense competition between companies, it has become a focus on success factors (quality, time, cost, creativity), a prerequisite of which enable the company to excellence and competitiveness in the market. The interest of companies the quality of the product or service provided and specifications to meet customer requirements and achieve satisfaction contributes to deliver a product with high quality, low-cost and therefore higher profitability and improve performance, so research aims to measure the quality assigned on the (Time-Driven Activity-Based Costing) ( TD-ABC) and the statement of its impact on improving performance, has research found that the matrix quality assigned on the basis of the proposed activities based dependence on time as a guide cost head helped to focus on the adjustment cost (Prevention and Evaluation) and reduce the cost of failure (internal and external).