استخدام أنموذج تاجوشي في تقدير التكاليف الخفية للابتعاد عن مواصفات الجودة المستهدفة بالتطبيق على مصنع الغزل و النسيج في الموصل

الملخص EN

The present paper primarily concerned with determining an appropriate accounting approach for estimate the Quality Loss which is often ignored and unrecorded in cost records.

Moreover, the article aims at explaining the importance of the costs after identifying components of these costs.

The major hypothesis supposed that the use of Quality Loss Function Model can provide a procedural method to present appropriate estimations for those costs and provide useful information to reduce those costs.

The practical part of the paper included estimating the Quality Loss for samples of Mosul factory for spinning and weaving products.

The results obtained to support the hypothesis of the study.

The study concluded that the Quality Loss function model provides performance measures to evaluate the factory ability in gaining opportunity of reducing deviation from the targeted quality.