دور تكاليف الجودة في تخفيض تكاليف المنتجات الصناعية
Other Title(s)
The role of quality costs in reducing the cost of industrial products
Joint Authors
هبة سعد كاظم
الموسوي، يحيى علي حمادي
Source
مجلة العلوم الاقتصادية و الإدارية
Issue
Vol. 25, Issue 111 (30 Apr. 2019), pp.550-568, 19 p.
Publisher
University of Baghdad College of Administration and Economics
Publication Date
2019-04-30
Country of Publication
Iraq
No. of Pages
19
Main Subjects
Business Administration
Economy and Commerce
Topics
Abstract EN
The aim of the research is to explain the role of quality costs their importance and their classification, and to clarify the most important tools that help to reduce costs.
In order to achieve the objective of the research and test hypotheses adopted the descriptive approach, as well as the adoption of the analytical approach in the study of applied data has been relied upon in providing data on the financial and production reports of the research sample company, the data were used to study and analyze financial and productivity reports .
A number of conclusions have been reached the most important being the following: 1- There is decrease in the cost of prevention in the company the research sample included the costs of planning , product design, training costs ,quality information costs ,preventive maintenance costs, and internal audit costs, Therefor the total cost of prevention between 2015 and 2016 decreased by 31%, this indicator is not good and negatively affects the quality of the cooled engine production.
2- Most of internal failure costs in the company were the sample of the research because the stages of manufacturing are done manually and obsolete machines and lack in manufacturing of high quality which is one of the reasons for the percentage of damage and defects in the production phase.
American Psychological Association (APA)
الموسوي، يحيى علي حمادي وهبة سعد كاظم. 2019. دور تكاليف الجودة في تخفيض تكاليف المنتجات الصناعية. مجلة العلوم الاقتصادية و الإدارية،مج. 25، ع. 111، ص ص. 550-568.
https://search.emarefa.net/detail/BIM-888585
Modern Language Association (MLA)
الموسوي، يحيى علي حمادي وهبة سعد كاظم. دور تكاليف الجودة في تخفيض تكاليف المنتجات الصناعية. مجلة العلوم الاقتصادية و الإدارية مج. 25، ع. 111 (2019)، ص ص. 550-568.
https://search.emarefa.net/detail/BIM-888585
American Medical Association (AMA)
الموسوي، يحيى علي حمادي وهبة سعد كاظم. دور تكاليف الجودة في تخفيض تكاليف المنتجات الصناعية. مجلة العلوم الاقتصادية و الإدارية. 2019. مج. 25، ع. 111، ص ص. 550-568.
https://search.emarefa.net/detail/BIM-888585
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 565-567
Record ID
BIM-888585