M. Hassan Taleb Hashim, Alaa Saleh Abdullah, Majed Ghazi Hassan

JOURNAL OF ADMINISTRATION AND ECONOMICS
2019, Volume 8, Issue 29, Pages 200-221

Abstract

The research aims at identifying the relationship played by the rationalization ofspending on production costs in the Iraqi industrial companies in achieving the quality ofproduction and customer and customer satisfaction by conducting an analysis of the costsincurred by these companies on the production costs for the financial years investigatedand compared with the size of the number of units produced and the volume of sales andperformance ratios For the same period.To achieve this objective, the research was applied to a sample of Iraqi industrialcompanies whose data are presented in the Securities Commission represented by (Iraqi) لر خٍ الإداسح ٚالإلزظبد )المج ذٍ 8 ا ؼٌذد 29 ( آراس ) 2029211Company for Carpets and Furniture, Iraqi Engineering Works Company, Iraqi Companyfor the manufacture of cardboard materials) by relying on production reports, (2013-2014-2015) through which access to research objectives was achieved.The most important finding of the research is that there is a strong relationshipbetween the process of rationalizing production costs and increasing the quality ofproducts by increasing the number of units sold and the high performance of thecompany and increasing the satisfaction of customers about the company’s industrialprocesses, which is reflected in the increase in demand for goods and services provided.The most important thing recommended by the research is the need for Iraqi industrialcompanies to rationalize spending on the costs of production and manufacturing servicesthrough the shift to mechanical production and reduce the proportion of manual labor andreduce the proportion of waste materials.