مدى إدراك إدارات الشركات العراقية لأهمية تكاليف الجودة في تحقيق الوفورات المالية - دراسة تطبيقية
Abstract
Cost is regarded as the most important factor of success which business organizations depend on to achieve competitive advantage, in order to enhance the possibility of their survival in the business environment, and therefore highlights the important role of the quality costs achieved through the continued reduction in product / service costs. So the study aims to know the perception level of the Administrations of the Iraqi companies and service companies of the importance of quality costs in achieving financial savings, and whether there are reasons or obstacles faced by those companies and prevent them from adopting the application of quality costs approach .To achieve the aims of the study descriptive analytical method has been and used questionnaire has been designed and distributed electronically to the study, 98 productive and service company in Iraq, data were preliminary results were analyzed using SPSS statistical software and the use of appropriate statistical tests. And reached statistical results of a study that there is perception among Administrations Iraqi companies of the importance of quality costs approach largely amounted to 76.01% of all the paragraphs, as well as the results of the study showed that Iraqi companies a sample study, which is supposed to be managing its work on the basis of quality, but it costs the quality of approach has not been applied and a large degree It amounted to 74.62%, the presence of the reasons hindering the application of cost-quality approach highlighted by a lack of awareness of the principles and concepts of quality costs by Top management to tack companies, which in turn led to the absence of a decision of spreading the principles and concepts of quality costs within those companies.