Form small and medium enterprises the backbone of the economy of any country, whether developed or developing, where characterized by high ability to create jobs, it is also a means to stimulate self-employment and private work as well as they need to be relatively low capital cost to start a business where, however, the sector is exposed to a large number of obstacles. The government has embarked on, and the private sector, non-governmental organizations, business associations, as well as researchers and academics to study and explore the means leading to the provision of support for this sector in order to increase its contribution to income growth and employment generation.
The researcher believes that the lack of most of those in charge of small and medium enterprises to experience the organizational, administrative, technical and marketing capabilities, particularly in the use of entrances and modern mechanisms of management accounting and costs, represent one of the most important problems facing the development of these projects in Egypt now, and so you must Studies and Research to intensify in this field. to develop and support the competitiveness of this promising sector, which represents one of the sectors that promise to dissolve a lot of unemployment, production and price problems and advancing economic development in Egypt, and this is what will be discussed by the researcher in this study in an attempt to implement total quality philosophy on small and medium-sized enterprises in Egypt to support its production capacity and administrative and marketing and then competitive locally and globally.
The present research is an attempt to help these projects to achieve continuous quality improvement and continuous reduction of the cost through the use of tools and management accounting and modern methods of the mechanisms of total quality management, and support the strategic management of cost and rationalization of various administrative decision-making, which is reflected on improving the profitability of these projects and strengthen their competitiveness, noting that support and development of small and medium enterprises experience proved to be successful in the largest world economies such as China and the United States of America.
The research problem that in light of local competition and the global increase subsequent to the business environment variables faced by small and medium enterprises in Masralktar of challenges and problems that may hinder the progress and skeptical in their ability to compete both internally and externally, and comes on top of these problems, the following elements conditions:
• decrease in the level of quality.
• the high cost of raw materials, labor and services production, marketing and administrative.
• increase the defective production ratio and the consequent costs and losses overt and covert.
• excess inventory of all kinds and the inability to market it.
• low productivity efficiency of workers and lack of attention to training and periodic maintenance of the machines.
• impaired ability to choose between suppliers.
• inability to keep up with modern production systems and computer-based.
• lack of production to market needs and desires of the customer requests an interview.
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