Quality costs and their impact in evaluating strategic performance using balanced label cards and applying them to an Iraqi factory


  • ا.م.د. مصطفى كاظمي نجفي
  • هديل رياض جاسم


There are many models of developing companies' performance in recent years, and many ideas and theories, the most important of which are the balanced marks card, which is one of the modern methods and techniques that contributed in controlling the performance of companies. Strategic performance by balanced scorecard and the need to pay attention to non-financial measures besides finance to evaluate performance and attention to quality as an important strategic objective and a strong competitive weapon to evaluate the strategic performance of economic units Through the costs provided by financial and non-financial measures, the quality cost categories are the costs of prevention, evaluation and failure of both types. Financial examples of performance are aimed at improving the financial performance of the company. To indicate what activities are needed to achieve quality and thus achieve the objectives of the economic unit as a whole.