The Role of Determining the Quality Cost on Activity Based in Improvment the Quality of Product

Abstract

Highlights the importance of quality in today's business environment through the achievement of customer satisfaction because it is the decisive factor fundamental to the success of companies in today's world where customers are asked to high standards of quality for the products.The use of the basis for activities in determining the cost of quality provides detailed information and more accurate information on the costs of quality products help the administration in comparisons between the activities of different quality to see better and increase the effectiveness and the abolition of activities is necessary that do not add value to the products or try to reduce as much as possible to help improve product quality and increase the company's profits.The study was carried in Midland Refineries Company, which is one of the oil companies vital mission in Iraq and that contribute to the provision of petroleum products different, has been shown through the study that the company has improved the quality of their products in the year 2011 compared to 2010 through increased costs of prevention activities, evaluation and lower costs internal failure and thus increase the value of sales.