THE REQUIREMENTS OF ESTABLISHING THE QUALITY COSTS SYSTEM IN TEXTILE INDUSTRY A CASE STUDY IN MOSUL TEXTILE FACTORY

ABSTRACT The current research is primarily concerned with quality costs measurement and analysis in textile industry; as a case study in spinning and weaving Factory in Mosul Iraq. The research represents an attempt to identify, measure, classify and collect the quality costs elements in textile, primarily through discovering where they are generated and who is responsible for them. One of the major difficulties in obtaining data related to quality costs is the kind of accounting system adopted. The costs of quality are spread throughout the various departments of the factory and conventional accounting system do not pick-up and highlight such costs. In regard to the findings, it is concluded to be supportive to hypothesis of the research. The end of this research conclusion was stated and recommendations were also initiated. .