The role of costing technology based on specifications in improving product quality (An applied study at the General Company for Battery Manufacturing / Babylon II Laboratory)

Abstract

Modern technologies, such as costing technology based on specifications and the technology of disseminating and managing the quality function, play an important role in providing a product with specifications that meet the desires and needs of customers, as they work to focus on the fact that the customer’s voice is included in the process of developing product specifications. Therefore, the study aims to apply some modern management accounting techniques practically in the public company. For the battery industry / Babylon II Factory (study sample) as it focuses on fulfilling quality requirements and achieving them to provide a product with specifications that achieve customer satisfaction. Hence the importance of the study emerged, which indicates the application of some modern techniques for strategic cost management, which is Attribute Based Costing , and the quality function deployment.