{"id":"https://openalex.org/W7220515613","doi":null,"title":"Application of Quality Costs on Activities Based and Their Impact on Cost Reduction / Applied Research in the General Company for Leather Industries","display_name":"Application of Quality Costs on Activities Based and Their Impact on Cost Reduction / Applied Research in the General Company for Leather Industries","publication_year":2021,"publication_date":"2021-06-30","ids":{"openalex":"https://openalex.org/W7220515613"},"language":"ar","primary_location":{"id":"pmh:oai:journal.mauc.edu.iq:article/387","doi":null,"is_oa":true,"landing_page_url":"https://journal.mauc.edu.iq/index.php/index/article/view/387","pdf_url":null,"source":{"id":"https://openalex.org/S7407075377","display_name":"Journal of Madenat Alelem","issn_l":"2073-2295","issn":["2073-2295","2664-5521"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2073-2295","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.mauc.edu.iq/index.php/index/article/view/387","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5012202187","display_name":"\u0627\u062b\u064a\u0631 \u0639\u0644\u064a \u0639\u0628\u062f\u0627\u0644\u0643\u0627\u0638\u0645","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0623\u062b\u064a\u0631 \u0639\u0644\u064a \u0639\u0628\u062f \u0627\u0644\u0643\u0627\u0638\u0645","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016607264","display_name":"\u0623 . \u0645 . \u062f . \u062e\u0648\u0644\u0629 \u062d\u0633\u064a\u0646 \u062d\u0645\u062f\u0627\u0646","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u062e\u0648\u0644\u0629 \u062d\u0633\u064a\u0646 \u062d\u0645\u062f\u0627\u0646","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016720122","display_name":"Atheer Ali Abdulkadhim","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Atheer Ali Abdulkadhim","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5065917670","display_name":"Khawla Hussein Hamdan","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Khawla Hussein Hamdan","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.58311391,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12905","display_name":"Management Systems and Quality Improvement","score":0.46700000762939453,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12905","display_name":"Management Systems and Quality Improvement","score":0.46700000762939453,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.18970000743865967,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13706","display_name":"Management and Optimization Techniques","score":0.11129999905824661,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cost-of-quality","display_name":"quality costs","score":0.7459999918937683},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9620000123977661},{"id":"https://openalex.org/keywords/prevention-costs","display_name":"prevention costs","score":0.6570000052452087},{"id":"https://openalex.org/keywords/appraisal-costs","display_name":"appraisal costs","score":0.9950000047683716},{"id":"https://openalex.org/keywords/internal-failure-costs","display_name":"internal failure costs","score":0.9959999918937683},{"id":"https://openalex.org/keywords/external-failure-costs","display_name":"external failure costs","score":1.0},{"id":"https://openalex.org/keywords/cost-reduction","display_name":"cost reduction","score":0.9629999995231628},{"id":"https://openalex.org/keywords/leather-industry","display_name":"leather industry","score":0.8840000033378601},{"id":"https://openalex.org/keywords/product-quality","display_name":"product quality","score":0.6010000109672546}],"concepts":[{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5281000137329102},{"id":"https://openalex.org/C2778820799","wikidata":"https://www.wikidata.org/wiki/Q3454688","display_name":"Cost reduction","level":2,"score":0.48730000853538513},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4830999970436096},{"id":"https://openalex.org/C2777626755","wikidata":"https://www.wikidata.org/wiki/Q28797","display_name":"Applied research","level":2,"score":0.4625999927520752},{"id":"https://openalex.org/C117671659","wikidata":"https://www.wikidata.org/wiki/Q11049265","display_name":"Manufacturing engineering","level":1,"score":0.3853999972343445},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.35350000858306885},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3370000123977661},{"id":"https://openalex.org/C204983608","wikidata":"https://www.wikidata.org/wiki/Q2111958","display_name":"Productivity","level":2,"score":0.30550000071525574},{"id":"https://openalex.org/C86920780","wikidata":"https://www.wikidata.org/wiki/Q1514470","display_name":"Quality costs","level":3,"score":0.2921000123023987},{"id":"https://openalex.org/C111335779","wikidata":"https://www.wikidata.org/wiki/Q3454686","display_name":"Reduction (mathematics)","level":2,"score":0.28690001368522644},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.2718000113964081},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2612999975681305},{"id":"https://openalex.org/C2983335822","wikidata":"https://www.wikidata.org/wiki/Q942582","display_name":"Cost analysis","level":2,"score":0.25940001010894775},{"id":"https://openalex.org/C127454912","wikidata":"https://www.wikidata.org/wiki/Q942582","display_name":"Cost\u2013benefit analysis","level":2,"score":0.25540000200271606},{"id":"https://openalex.org/C95821633","wikidata":"https://www.wikidata.org/wiki/Q973302","display_name":"Cost driver","level":2,"score":0.2540000081062317},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.2538999915122986}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:journal.mauc.edu.iq:article/387","doi":null,"is_oa":true,"landing_page_url":"https://journal.mauc.edu.iq/index.php/index/article/view/387","pdf_url":null,"source":{"id":"https://openalex.org/S7407075377","display_name":"Journal of Madenat Alelem","issn_l":"2073-2295","issn":["2073-2295","2664-5521"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2073-2295","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:journal.mauc.edu.iq:article/387","doi":null,"is_oa":true,"landing_page_url":"https://journal.mauc.edu.iq/index.php/index/article/view/387","pdf_url":null,"source":{"id":"https://openalex.org/S7407075377","display_name":"Journal of Madenat Alelem","issn_l":"2073-2295","issn":["2073-2295","2664-5521"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2073-2295","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2902781776","https://openalex.org/W2768714785","https://openalex.org/W6986669842","https://openalex.org/W7128953316","https://openalex.org/W2586772584","https://openalex.org/W7221233155","https://openalex.org/W7220457670","https://openalex.org/W2123065628","https://openalex.org/W2290640172","https://openalex.org/W7025660277"],"abstract_inverted_index":{"\u064a\u0647\u062f\u0641":[0],"\u0627\u0644\u0628\u062d\u062b":[1,40,63],"\u0625\u0644\u0649":[2,64],"\u062a\u062d\u062f\u064a\u062f":[3,85],"\u062a\u0643\u0627\u0644\u064a\u0641":[4,28,44,74,86,116,135,145],"\u0627\u0644\u062c\u0648\u062f\u0629":[5,29,45,75,117,137],"\u063a\u064a\u0631":[6,46],"\u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629":[7,47],"\u0639\u0644\u0649":[8,30,48,58,76,112,118],"\u0623\u0633\u0627\u0633":[9,31,49,77,119],"\u0627\u0644\u0623\u0646\u0634\u0637\u0629":[10,32,50,78,120],"\u0648\u0641\u0642":[11,54,89],"\u0639\u0646\u0627\u0635\u0631\u0647\u0627":[12,55],"\u0627\u0644\u0623\u0631\u0628\u0639\u0629":[13,56,123],":":[14],"\u0627\u0644\u0648\u0642\u0627\u064a\u0629":[15,139],"(\u0627\u0644\u0645\u0646\u0639":[16],")":[17,141,152],"\u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645":[18,140],"\u0648\u0627\u0644\u0641\u0634\u0644":[19,21],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a":[20,127,150],"\u0627\u0644\u062e\u0627\u0631\u062c\u064a":[22],"\u060c":[23,36,92,99],"\u0641\u0636\u0644\u0627":[24,97],"\u0639\u0646":[25,98],"\u0628\u064a\u0627\u0646":[26],"\u0627\u062b\u0631":[27],"\u0641\u064a":[33,84],"\u062a\u062e\u0641\u064a\u0636":[34],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641":[35],"\u0627\u0630":[37],"\u062a\u0645\u062b\u0644\u062a":[38],"\u0645\u0634\u0643\u0644\u0629":[39],"\u0628\u0639\u062f\u0645":[41],"\u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645":[42],"\u0628\u062a\u062d\u062f\u064a\u062f":[43],"\u0648\u0645\u062f\u0649":[51],"\u0625\u0645\u0643\u0627\u0646\u064a\u0629":[52],"\u0642\u064a\u0627\u0633\u0647\u0627":[53],"\u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627":[57],"\u062c\u0648\u062f\u0629":[59],"\u0627\u0644\u0645\u0646\u062a\u062c":[60],".\u0627\u0630":[61],"\u062a\u0648\u0635\u0644":[62],"\u0627\u0644\u0639\u062f\u064a\u062f":[65],"\u0645\u0646":[66,81,144,148],"\u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a":[67],"\u0648\u0645\u0646":[68],"\u0623\u0647\u0645\u0647\u0627":[69],"\u0639\u062f\u0645":[70],"\u062a\u0637\u0628\u064a\u0642":[71],"\u0627\u0644\u0634\u0631\u0643\u0629":[72,113],"\u0644\u062a\u0635\u0646\u064a\u0641":[73],"\u0644\u0645\u0627":[79],"\u0644\u0647\u064f":[80],"\u062f\u0648\u0631":[82],"\u0645\u0647\u0645":[83],"\u0643\u0644":[87,147],"\u0646\u0634\u0627\u0637":[88],"\u0627\u0644\u0645\u0633\u0628\u0628":[90],"\u0644\u0647":[91],"\u0648\u0645\u0639\u0631\u0641\u0629":[93],"\u0645\u0642\u062f\u0627\u0631":[94,125],"\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629":[95],"\u0645\u0646\u0647":[96],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[100],"\u0627\u0644\u062a\u064a":[101],"\u064a\u0648\u0641\u0631\u0647\u0627":[102],"\u0644\u0644\u0625\u062f\u0627\u0631\u0629":[103],"\u0644\u063a\u0631\u0636":[104,142],"\u0627\u062a\u062e\u0627\u0630":[105],"\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a":[106],"\u0648\u0643\u0627\u0646\u062a":[107],"\u0627\u0628\u0631\u0632":[108],"\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a":[109],"\u0623\u0646\u0647\u064f":[110],"\u064a\u0646\u0628\u063a\u064a":[111],"\u0627\u0644\u0642\u064a\u0627\u0645":[114],"\u0628\u062a\u0635\u0646\u064a\u0641":[115],"\u0648\u0648\u0641\u0642\u0627":[121],"\u0644\u0639\u0646\u0627\u0635\u0631\u0647\u0627":[122],"\u0644\u0645\u0639\u0631\u0641\u0629":[124],"\u0627\u0644\u0641\u0634\u0644":[126],"\u0648\u0627\u0644\u062e\u0627\u0631\u062c\u064a":[128,151],"\u0648\u0645\u0627":[129],"\u0647\u064a":[130],"\u0627\u0644\u0633\u0628\u0644":[131],"\u0627\u0644\u0644\u0627\u0632\u0645":[132],"\u0637\u0631\u062d\u0647\u0627":[133],"\u0644\u0632\u064a\u0627\u062f\u0629":[134],"\u0639\u0646\u0627\u0635\u0631":[136],"(":[138,149],"\u0627\u0644\u062d\u062f":[143],"\u0641\u0634\u0644":[146],".":[153]},"counts_by_year":[],"updated_date":"2026-10-07T09:51:55.459714","created_date":"2026-10-06T00:00:00"}