The use of six sigma The use of six sigma six sigmaapproach to reducing approach to reducing the cost of quality Applied research in Kufa Cement Plant Applied research in Kufa Cement Plant

Athesis Submitted by:
Zeina Hamza Ghali

To the Council of the Collage of Administration and Economics at the University of Karbala ,Department of Accounting in partial Fulfillment of the Requirements for the Degree of Master in science accounting

Supervised by:

Assistant professor. Dr Mohammed Wafi Al.shammary(Ph.D)

The importance of this research of the importance of providing the theoretical framework conceptual and practical application to use the approach Six Sigma in order to help these companies to improve the quality of their products and reduce the bad quality costs by measuring defects level and reduction to reach the so-called zero-defects or touch them no it is based on the principle of design products in accordance with the wishes of customers has crystallized the research problem in that Iraqi companies are now facing competition sharp by international companies, which penetrated the Iraqi market and the inability of our companies facing these companies and the reason for this is that the Iraqi products does not meet the requirements of customers in the sense there is a deviation in the products offered for the required standards of customers, especially laboratory research sample, which is facing the problem of low sales compared to imported products, making them unable to compete with those products, was based on researchers to achieve this goal to the basic premise that “the use of approach Six Sigma leads to the provision of appropriate information to assist in improving the quality by reducing defects in production to the point of approaching zero defects and thus reduce the cost of bad quality. ” It was reached as a result of “the use of Six Sigma approach leads to improved quality by reducing defects in production to the point of approaching zero defects and this will reduce the cost of poor quality as to raise the level of Sigma leads to reduce defects and reduce costs.