The Role of Quality Costs On Achieving High Strategic Performance :An Exploratory Study at University of Kufa

Abstract

The study focused on quality costs (prevention costs, internal failure costs, external failure costs, and appraisal costs) and concluded that they play a vital role in enhancing the strategic high performance of the organization. By measuring and analyzing these costs, the organization can identify its weaknesses and take necessary actions to address and strengthen them, while also enhancing its strengths to improve performance. This, in turn, increases efficiency and achieves customer satisfaction, which further enhances the organization's reputation and market position. The study emphasized understanding the concept of quality costs and their impact on achieving strategic high performance for organizations, as well as focusing on the concept of strategic high performance, its measurement methods, and indicators. The findings included several conclusions, the most significant of which is that quality costs affect strategic high performance by concentrating on prevention and appraisal costs, which play a role in reducing internal and external failure costs, thereby contributing to the enhancement of the organization's strategic high performance.