Abstract

EVALUATION QUALITY COSTS OF ADMINISTRATION AND ECONOMICS COLLEGE AT ANBAR UNIVERSITY AND THE IMPACT OF DISPLACEMENT OF THESE COSTS (ANALYTICAL STUDY FROM 2013 TO 2017)

Prof. Assist. SINAN RAHEEM JASIM

Volume: 8 Issue: 4 2018

Abstract:

The study aims to evaluate quality costs of Administration and Economics College at Anbar University and show the impact of displacement of these costs from 2013 to 2017 . Analytical style was used and adopted inductive and deductive approach in analyzing and extracting results , the study has showed reduce in prevention costs in 2014 by ( 8,7%) of previous year , which led to increase the internal failure costs to be (89,9%) of quality costs total , the main reason of increase the failure cost is to increase the number of failed students to ( 138) student of 2014 , in 2016 the prevention cost became (1,6%) of previous year , but the internal failure cost has also increased , the main reason is to increase failed student cost to ( 3589063) dinar is higher cost of study period , this increase is connected with increasing the costs of extinction, specifically the destruction of buildings, the study also showed that the records of quality costs did not obtain which is considered a basis in preparing reports of quality cost , in addition that the quality team lacks accountant of quality costs , which made a weak in detailed documentation of quality costs , accordingly the management will not be able to put future plans in a good way and weak control of quality performance as well as will not be awareness in an importance of quality costs . The study recommended the necessity of increase awareness in an importance of quality costs , keep records , prepare quality reports to follow and control the quality costs for the future period , show changes , join an accountant with team or quality management to be able to collect , clear and enter costs data of quality in order to make a good analysis operation of data by participation with quality team , in addition to his role in helping management in planning , control , evaluation and taking decisions and analysis the reasons of an internal failure in deep and detail way to reduce this cost over time , reaching to the requested quality goals by the management .

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