Quality Control Chart and its roles in Control on Costs (Case Study in Mens Clothes Factory In AL Najaf)
AL-Qadisiyah Journal For Administrative and Economic sciences,
2012, Volume 13, Issue 3, Pages 66-89
AbstractThis study aims to identify the role of the Quality Control Chart in the control of costs through the applied study in the Factory Clothes for Men in Najaf, and using statistical methods used in the control provisions of the costs, It Maps Control to the Median averages and Maps control of the Ranges and Maps control of the standard deviation has used these methods quality control and control and then developed, including serving on the deviations of the control costs and determine the level of Significant and being worth examination and study or not.
The Research found that there a role for the Quality Control Chart in the control costs, using data for the Labor Direct Cost of a sample of 25 was extracted average Averages, Ranges and Standard Deviations were used Graphs and Charts of the Quality Control Chart of the Average Mean, Range, Standard Deviation and identify deviations and divided into deviations of random, deviations of non-random .
The research found a set of conclusions, including:
That cost control to ensure the best use of available resources and using the methods and tools for control, and lack most of the economic units to objective studies to determine the cost by not taking into account the working conditions and the level of competency, have shown the results of the study that there is deviation amount 5.33, Item (21), which Analysis to the deviation random 3.21 is not significant and the deviation is 2.12, a random deviation is worth examination, study and investigate the reasons for the deviation was significant and influential.
The adoption of objective studies based on scientific grounds when cost control is through the use of one of the scientific methods, a scheme if the Quality Control Chart which is used in the provisions of cost control, and must be worked on the investigation of the causes of deviations after the discovery of deviations and determine the type (significant or not significant) which may be due to inefficient production or errors in operation or other reasons.
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