Application of Quality Costs on Activities Based and Their Impact on Cost Reduction / Applied Research in the General Company for Leather Industries

  • Atheer Ali Abdulkadhim Madenat Alelem University College
  • Khawla Hussein Hamdan University of Baghdad \ Higher Institute of Accounting and Financial Studies
Keywords: quality costs, prevention costs, prevention costs, internal and external failure costs

Abstract

The objective of the research is to determine the indirect quality costs based on the activities according to its four components: prevention (prevention), evaluation, internal and external failure, as well as to demonstrate the impact of quality costs on activity basis in reducing costs. The problem of research was no interest in determing indirect quality cost on activity based and the extent to which they can be measured according to its four elements and its impact on the quality of the product. It will benefit from it, as well as the information it provides to management for the purpose of making decisions, as well as to several recommendations. Reducing the costs of both failures (internal and external).

Published
2021-06-30
How to Cite
[1]
Atheer Ali Abdulkadhim and Khawla Hussein Hamdan, “Application of Quality Costs on Activities Based and Their Impact on Cost Reduction / Applied Research in the General Company for Leather Industries”, JMAUC, vol. 13, no. 1, pp. 69-82, Jun. 2021.
Section
Articles