دور المقاييس المبنية على الجودة في دعم الأداء التشغيلي و خفض تكاليف سلسلة التوريد بالتطبيق على معمل ألبان الموصل

Abstract EN

Recent decades have been seen many challenges and technical developments, change in desires and needs of the customer, this is due to the availability of international products in the local market of different quality, that led to different prices and the availability of alternatives for the customer and his need of the product in terms of quality and price.

The low ability of companies to compete to market products in the local market prompted firms' management to look for taking precautions and procedures to face the challenges and keep up with developments in improving their products, and identify the fundamental reasons that led to the decline of sales to make appropriate decisions to increase market share.

Price and product quality are the main influences to satisfy the changing needs and desires of the customer.

Therefore, it has to adapt to the rapid developments to maintain its market share and competitive position, hence the research hypothesis that "The use of measures-based on quality each chain in the supply chain will reflect on the costs and operational performance of the Mosul's dairy factory".

The research concluded that modern work with the available possibilities led to the use of the factory for limited production according to the expected volume of demand in the local markets, and the ence of a special division of cost accounting does not provide accurate cost information on the unit cost, which will reflect on the pricing of the product.