استعمال تحليل تكاليف الجودة في تحقيق المزايا التنافسية دراسة تطبيقية في مصنع نسيج وحياكة واسط/ معمل الحياكة

Abstract

This research dealt with the topic of using quality cost analysis to achieve competitive advantages, which has occupied a wide place in the contemporary business environment due to the rapid and continuous changes and developments witnessed by this environment, which required economic units to respond to them by striving for customer satisfaction, which will be reflected in reducing costs and improving quality. Products. The research aims to study and analyze the use of quality costs in achieving competitive advantages, in a way that gives an adequate and clear picture of the reality of the performance of economic units. In addition to the main goal, the researcher seeks to achieve a set of goals represented in assessing the level of awareness of Iraqi economic and industrial units of the importance of applying modern techniques for cost accounting. The nature of the relationship between them, as well as studying and analyzing the possibility of achieving competitive advantages through the possibility of employing quality costs The problem of the research can be summed up: economic units suffer from a number of pressures, including pressures resulting from customers and other environmental and social pressures. All of this contributed to the decline in market share and the possibility of competition in the labor market, which prompted these units to search for ways and methods that contribute to getting rid of those pressures that they were unable to achieve. Addressing traditional cost systems, with systems that would contribute to meeting customer requirements and improving the performance of the economic unit in order to achieve competitive advantages for it. The research problem can be formulated according to the following main question: (Is there a clear role for quality costs that would lift the pressures on the economic unit and achieve competitive advantages