يهدف البحث الى تطبيق تزامن تصميم عملية انتاج معجون الاسنان في مصنع المامون التابع للشركة العامة للمنتوجات الغذائية مع نظام تكاليف الجودة المطبق في الشركة لتحقيق الميزة التنافسية. وتمثلت مشكلة البحث في أن الشركة عينة البحث لا تستخدم نظام تكاليف الجودة بالتزامن مع تصميم عملية إنتاج هذا المنتج لاغراض تحقيق الميزة التنافسية حيث تواجه منتجات الشركة منافسة عالية في الاسواق المحلية. إن الشركة تطبق نظام تكاليف الجودة وتقوم بقياسها والاحتفاظ بسجلاتها ولكن بمعزل عن تصميم العملية حيث أصبحت الاستفادة من معلومات نظام تكاليف الجودة ضعيفة وغير مناسبة لغرض تحسين تصميم العملية. استند البحث على فرضية أساسية مفادها أن تطبيق التزامن بين تكاليف الجودة وتصميم العملية يمكن أن يسهم بشكل ايجابي في تحقيق الميزة التنافسية لمنتجات الشركة. توصل البحث لمجموعة من الاستنتاجات كان أهمها: أن الشركة لا تتبع النموذج العالمي لتكاليف الجودة وهو زيادة تكاليف الوقاية والتقييم وانخفاض تكاليف الفشل لعامي 2018 و 2019. إن تحقيق التزامن بين تكالبف الجودة وتصميم العملية سيتم من خلال نشر هذه التكاليف وخاصة تكاليف الوقاية والتقييم في كل مراحل تصميم العملية لكي تتمكن الشركة من التأكد بأن كل مراحل الانتاج تتسم بالجودة وتسهم بنسبة معينة في تحقيق جودة المنتج. كما قدم البحث بعض التوصيات كان من اهمها ضرورة تطبيق تزامن تكاليف الجودة مع تصميم عملية انتاج منتج معجون الاسنان في المصنع. كما يوصي البحث باستخدام أساس نسبة كمية الانتاج من كل منتج الى مجموع كمية الانتاج الكلية للمصنع مما يسهل عملية ربط تكاليف الجودة بالانتاج ومن ثم يساعد ذلك في تحقيق الميزة التنافسية.
استهدفت هذه الدراسة تحليل واقع الاقتصاد العراقي على خلفية تحليل القدرة التنافسية بما يفضي الى وضع ملامح عامة لإستراتيجية بناء للقدرة التنافسية الوطنية للنهوض بالواقع الاقتصادي. وقد افترضت الدراسة ان الاقتصاد العراقي يعاني من اخفاقات شديدة في الاداء لا تتصل بطبيعته ولاتعتبر سمة اصيلة من سماته بل هي ظرفية وطارئة رغم وجودها منذ عقود.
ان حالة الوهن المرافق للفعاليات الاقتصادية تتصل بغيا
... Show MoreThe environmental cost management focus on continuous improvement of processes and the various activities of the organization in order to improve the environmental performance by producing an environmentally friendly products lead to a competitive advantage for the organization and supports the activities of their sustainability.
The study was carried out in Bagel cement factory, one of the pioneer projects in Yemen in manufacturing field, The study found the need to develop a separate section for environmental management in order to put plans and environmental policies and the introduction of a special division in the Department of costs cares about Management practices cost and measure environmental costs, also give solu
... Show MoreCost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles
Abstract
The research aims to study the problem of high production costs and low quality and the use of total quality management tools to detect problems of the high cost of failure and low quality products, diagnosis, and developing appropriate solutions.
To achieve the goal, we studied the overall quality tools and its relationship with the costs and the possibility of improving quality through the use of these tools.
Was limited to these tools and study the relation to the reduction of costs and improving quality have been studied serially by the possibility of the reduction.
To achieve the goal, the study of the concept of total quality management
General companies are one of the methods that help managing general economic services. Countries have taken a step into this type of management because of the criticism-related to the different styles of managements. Criticism have been directed specifically at the direct type of management to such general economic services. Most of the Iraqi economic general services are being ran by this type of style; general type.
What has been agreed upon, whether in France, Egypt or Iraq has been that such establishments of general companies have to take place either by legislating a special order that states constructing a general company by the legislator or according to the law by authorizing law by the legislator to one of the local per
... Show MoreCompetencies topic in general , and Administrative competencies in specific, are considered as important subject in the contemporary administrative literature in all countries as well as in public and privet Organizations. For this reason, we have need to study those competencies in many Iraqi Organizations.
Two Organizations wer chosen for this research one of them is the Institution of taxation, and the other is the General company of Electric the data and information related to the research have been collected by desined questioner which has been given to a sample of (50) persions divided eqully between the two maintioned organizations.
The results of the study had differences
... Show MoreVocational education is the basis of contemporary educational movement that aims at satisfying human needs. Societies can develop their human resources via setting programs for the working class as an aspect of the comprehensive national development. Vocational education is the main source of technical cadres the Iraqi labor market requires of the vocational preparatory schools to provide after three years of schooling.
The vocational schools of the governorate of Basra have a number of problems that lead to the lack of proficiency of their graduates. This study is an attempt to identify these problems or obstacles
... Show MoreABSTRACT
Impkact of Knowledge sharing on organizational innovation Impriscal study in Arabic company .
of Knowledge Management is the main component Knowledge sharing system, it mean the exchange if Knowledge, ideas, and good practice with another individual . Knowledge sharing between persons, then its values can growth .
It is vry important because it can provide us with the contention between virus peoples . the interaction among the people can pass all kind of Knowledge among them. the connection and interaction and interaction enabl
... Show Moreمشكلة البحث:
ان السنين ما قبل المدرسة والتي تمتد من عمر (4-6) سنوات يستمر الأطفال في النمو واكتساب سلوك وعادات جديدة تتعلق بالغذاء ومن خلال نمو الطفل جسمياً وعقلياً في هذه المرحلة نستطيع فهم ومعرفة تطور قدراتهم السلوكية في الغذاء وعندما يبلغ السنة الرابعة والخامسة خصوصاً يبدأ باستخدام أدوات المائدة في الأكل مقلداً الآخرين في استخدامهم لها. (خاشفجي والمدني،1994، ص
... Show MoreThe theme of this Study presents analysis and discuss to the "Share the framework for assessing inflation," a practical study in a sample of joint stock companies listed on the Iraq Stock Exchange for the years (2009-2013). To determine the extent of the disparity between the nominal value of shares (Nominal Value) before deducting inflation and the real value (Real Value) per share, after deducting inflation in the case of zero growth. The study relied on annual reports of the companies of the research sample of the Iraq Stock Exchange, as well as the Iraqi Securities Commission. Besides the annual reports issued by the Ministry of Planning, as well as annual reports and statistical bulletin issued by the Central Bank of Iraq. It is fra
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