Publication Details
Issue: Vol 2, No 11 (2025)
ISSN: 2997-934X
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Abstract

The aim of the present research was to identify the costs of quality in its dimensions (prevention costs, evaluation costs, internal failure costs, and external failure costs) as industrial companies are currently facing the need to balance production efficiency and preserve the environment and society to enhance long-term sustainability by reducing environmental impacts and waste and improving efficiency. In order to achieve the research objective, a cement factory in Karbala was selected as a sample for the research, and after studying the reality of the laboratory and applying quality costs based on the laboratory data for the year 2024, the practical analysis was conducted using a set of statistical tools that suit the research goal based on the (SPSS) program, and the research included a set of conclusions, the most important of which are: The effective application of the quality cost system enhances the reduction of waste and contributes to enhancing operational efficiency, which reflects positively on achieving sustainability in various dimensions, especially economic. and technical, as well as paying attention to the costs of evaluation and prevention helps reduce the costs of failure and enhances the sustainable performance of the research sample laboratory .The most important recommendation was the need to integrate the concepts of quality costs within the strategic and operational policies of the laboratory, with the importance of focusing on raising the costs of prevention and evaluation as tools to improve quality and reduce waste, thus achieving sustainable performance that enhances the economic, social and environmental dimensions.

Keywords
Quality Costs Quality Cost Dimensions Corporate Sustainability