دور التكامل بين تقنيتي نشر وظيفة الجودة و الكلفة على أساس العمليات الموجهة بالوقت

الملخص EN

The research aims to demonstrate the importance of the technology of the quality function deployment tool and its role in improving production, as well as the importance of cost based on time-oriented processes in improving production, and the importance of integration between the techniques of publishing the quality function and cost on the basis of time-oriented processes and its role in improving the quality of products.

For the purpose of achieving the objectives and hypotheses of the research, the Karbala Cement Factory was selected as a sample for the research and by adopting a questionnaire designed to know the requirements of customers to translate them within the quality function publication tool that gives a clear picture of the requirements that must be taken into account to improve the quality of the product and as a result enhance the value of the customer, focusing on the characteristics and features that must be available in The product is of high value to the customer, in addition to relying on the cost data extracted from the laboratory data.

The research confirmed that the successful application of cost technology on the basis of time-oriented operations may not be achieved without its integration with techniques, including the technology of the quality function deployment function for its role in focusing on the customer's requirements to form a starting point for its steps and an attempt to spread these requirements through these steps to reach the processes related to the product and in the form Which ensures the achievement of the highest possible quality in the product, and accordingly, the Iraqi economic units must apply modern techniques in the field of strategic management accounting that will help improve the value of the product by reducing its cost and increasing its quality in light of the rapid changes in the business environment.