دور مدخل التكلفة على أساس المواصفات في تخفيض تكاليف الجودة
Other Title(s)
The role of attribute based costing in reducing quality costs
Joint Authors
الدفاعي، صفاء محمود مهيهي
الخلف، نضال محمد رضا
Source
مجلة كلية الرافدين الجامعة للعلوم
Issue
Vol. 2019, Issue 44 (30 Jun. 2019), pp.94-108, 15 p.
Publisher
al-Rafidain University College
Publication Date
2019-06-30
Country of Publication
Iraq
No. of Pages
15
Main Subjects
Social Sciences (Multidisciplinary)
Topics
- Research
- Competition
- International economic integration
- Marketing
- Work environment
- Quality assurance
- Consumer satisfaction
Abstract EN
The large and rapid developments in the modern business environment have made the customer's desires fluctuate constantly and accelerating, prompting the economic units to consider these desires as a moving goal and to take care of those needs and desires through adopting marketing approaches that lead to gaining competitive advantage and investing opportunities in this direction, These are approaches Attribute based costing.
The search problem is how it affects Attributes based costing approach to reduce quality costs by analyzing customer data using market research as well as analyzing the categories of quality costs according to their relative importance for each attribute, The research aims to present and analyze the use of attributes based costing approach With an impact on reducing quality costs, The importance of the research is to show the extent of the impact of the marketing approaches on the economic units in achieving their objectives through the modern scientific foundations to manage the relationship with the customer and achieve gains at the expense of competitors through the detailed and continuous analysis of customer data using market research as well as attention to non-financial standards of customer satisfaction that can be measured through the degree of responsiveness of the economic unit to provide the attributes desired or expected by the customer.
The most prominent conclusions of the research are the possibility of measuring all the quality costs of each attribute, as well as determining the cost of each category of the quality costs of each attribute, which provides more useful information by tracking and analyzing the quality costs according to the attributes of the product, which results in greater efficiency to reduce costs and improve quality assurance and performance evaluation.
American Psychological Association (APA)
الدفاعي، صفاء محمود مهيهي والخلف، نضال محمد رضا. 2019. دور مدخل التكلفة على أساس المواصفات في تخفيض تكاليف الجودة. مجلة كلية الرافدين الجامعة للعلوم،مج. 2019، ع. 44، ص ص. 94-108.
https://search.emarefa.net/detail/BIM-1231892
Modern Language Association (MLA)
الدفاعي، صفاء محمود مهيهي والخلف، نضال محمد رضا. دور مدخل التكلفة على أساس المواصفات في تخفيض تكاليف الجودة. مجلة كلية الرافدين الجامعة للعلوم ع. 44 (2019)، ص ص. 94-108.
https://search.emarefa.net/detail/BIM-1231892
American Medical Association (AMA)
الدفاعي، صفاء محمود مهيهي والخلف، نضال محمد رضا. دور مدخل التكلفة على أساس المواصفات في تخفيض تكاليف الجودة. مجلة كلية الرافدين الجامعة للعلوم. 2019. مج. 2019، ع. 44، ص ص. 94-108.
https://search.emarefa.net/detail/BIM-1231892
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1231892