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Arabic

Search Results for product-quality

Article
The impact of concurrent engineering technology on supporting product quality

Ahmed Y. Khodair, Azhar S. Hatem, Karrar A. Al-Ghazzawi

Pages: 54-61

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Abstract

The research aims to demonstrate the role of concurrent engineering technology in enhancing product quality. To achieve this objective, the researchers adopted a descriptive-analytical methodology, relying on a distributed questionnaire as the primary tool for collecting field data, alongside the statistical program (SPSS.V.22) for data processing and hypothesis testing. The research sample comprised the staff and operational data of Diyala State Company for Electrical Industries. The conclusions revealed a strong correlation and a statistically significant impact of implementing concurrent engineering on supporting product quality. This contributes to transitioning from sequential workflows to integrated teamwork, thereby reducing costs, accelerating time-to-market, and satisfying customer requirements. Furthermore, concurrent engineering technology creates a sustainable competitive advantage in enhancing product quality, enabling the economic unit to outperform competitors in its market.

Article
The impact of enlightened marketing on product quality: An exploratory study of the opinions of a number of customers of Al-Rasheed Bank, Al-Kufa Branch

Salima H. Musa, Zahraa N. Qasim, Muhammad N. Abdul-Badiri

Pages: 162-171

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Abstract

This study aims to examine the impact of enlightened marketing on improving product quality through an exploratory study of the opinions of a sample of customers of Al-Rasheed Bank / Al-Kufa Branch. Enlightened marketing is based on fundamental principles, including focusing on customer needs, transparency, social responsibility, and providing genuine and sustainable value. The study sought to identify the extent to which the bank adopts enlightened marketing practices and the extent to which this is reflected in the quality of banking services provided. The study adopted a descriptive-analytical approach, using a questionnaire distributed to a number of customers to collect data concerning their perceptions of the level of product quality and its alignment with their expectations. The data were analyzed using appropriate statistical methods to test the research hypotheses. The results revealed a statistically significant positive relationship between the application of enlightened marketing principles and the improvement of banking service quality. This approach contributes to enhancing customer trust, increasing customer satisfaction, and improving their banking experience. The study also demonstrated that paying attention to customer feedback and responding to it effectively contributes to the continuous development of product quality. The study concluded that banks should adopt the concept of enlightened marketing as a strategic approach to improving the quality of their services and enhancing their competitiveness in the market. To achieve the objectives of the study, 33 questionnaires were distributed to a sample of employees of the bank.

Article
The role of time-driven resource consumption accounting techniques in achieving competitive advantage

Siham Hussein

Pages: 280-294

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Abstract

This research aims to examine the role of time-directed resource consumption accounting (TD-RCA) techniques in achieving competitive advantage for economic units by improving costing accuracy, rationalizing resource consumption, and enhancing product quality. TD-RCA relies on analyzing resource consumption based on the actual time of activities, which helps determine the fair cost of products, reduce waste, and achieve higher operational efficiency.

Process reengineering also contributes to the redesign of manufacturing activities with the aim of eliminating unnecessary processes and enhancing customer value, leading to reduced costs and improved product quality. The research focuses on the application of these two techniques in a ready-made garment factory in Najaf. The results showed that combining the two techniques helps reduce overall costs, increase the factory's competitiveness, and enhance its responsiveness to market demands.

The research recommends the adoption of these modern techniques in cost management, given their positive impact on achieving a sustainable competitive advantage, achieving optimal resource utilization, and enhancing production efficiency.

Article
The effect of using the targeted Kaizen cost TKC in achieving competitive advantage: Applied research in the gas filling company)

Shadia Abbas, Noor Shahatha, Khulood Wanas

Pages: 95-107

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Abstract

Due to the technological development witnessed by the world and the open market, Iraqi companies have become unable to maintain their market share and compete with similar foreign companies, so it was necessary to rely on management accounting techniques, so the targeted Kaizen cost technology was TKC, which has a significant impact on improving product quality and rationalizing its cost to achieve competitive advantage The research is to apply a set of practices to improve quality and reduce costs along the product life cycle by adopting modern technologies that contribute to supporting the capabilities of the economic unit to reach the competitive advantage, and the importance of the research is by adopting the targeted Kaizen cost technology and the possibility of its application in the gas filling company to achieve continuous improvement. KC technology is of great importance in managing the quality cost of the product along the product life cycle and determining the methods or ways to rationalize it. The research also recommended the necessity of adopting TKC technology, which includes comprehensive and continuous improvement to achieve the competitive advantage associated with quality and cost.

Article
Green target costing and its role in improving quality: Review paper: green target cost

Zeina Ghali, Hanan Abdullah

Pages: 48-58

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Abstract

This study aims to explain the cognitive foundations of green target costing, its role in reducing costs, and the extent of its contribution to environmental protection by reducing pollution and reducing consumption of resources and energy, in addition to improving quality and reducing the costs of environmental failure, that is, achieving a balance between environmental responsibility and reducing costs, as well as how to introduce aspects The environment in the target cost equation. In order to achieve this goal, the study used philosophical analysis of its variables, in addition to a review of the literature that searched for the traditional target cost all the way to the green one, as a sample of studies limited to the years 2004 - 2023 was taken. This study concluded the importance of the green target cost in Achieving a balance between product quality, cost and environmental responsibility, and how it can contribute to improving quality and reducing the costs of failure.

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Entrepreneurship Journal for Finance and Business

College of Business Economics at Al-Nahrain University

Print ISSN: 2708-8790 | Online ISSN: 2709-4251

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