ANALYSIS OF QUALITY COSTS BASED ON ACTIVITIES TO REDUCE FAILURE COSTS AND IMPROVE PRODUCT VALUE
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Abstract
The research aims to introduce the tools of total quality and the concept of quality costs and their types, then analyze these costs on the basis of activities in order to help reduce the costs of failure and improve the value of products in a manner commensurate with contemporary environmental requirements. The research community is represented by Iraqi industrial companies, while the research sample is represented by the General Company for Food Products for the years 2019, 2020, 2021. The research reached a set of conclusions, the most important of which was that quality improvement is an essential element of total quality management, as improved quality leads to low cost by reducing errors, non-recurrence, and reducing production time. Which leads to the optimal utilization of time and resources, and the analysis of quality costs on the basis of activities can help reduce the costs of failure and improve the value of the product.
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