The Effect of Lossless and Six Sigma Manufacturing Systems on Activating Quality Cost Accounting: A Theoretical and Field Study

The researcher deals with the systems and methods that affect the improvement of quality, which will have a significant role in improving the system of accounting for quality costs and how to reach an optimal structure of quality costs. Lean Manufacturing will help eliminate or reduce losses in all its forms, and Six Sigma with its tools enables the enterprise to minimize defects in processes and products to a minimum, thereby reducing the cost of quality and thereby increasing the operationalization of the accounting system. Quality costs. The main objective of the research is to study and analyze the impact of current business environment systems such as waste-free manufacturing and Six Sigma on improving the quality of quality cost information and thus activating quality cost accounting. The study methodology was based on a set of statistical methods based on the SPSS program to test the hypotheses of the research. The study concluded that there is a significant impact of both lossless and Six Sigma manufacturing systems on improving, reducing and rationalizing quality costs and improving the efficiency of the accounting system on quality costs. The study also found that there are no fundamental differences between the different establishments with regard to the application of the philosophy of loss-free manufacturing and the method of Six Sigma and its effect on activating the accounting for quality costs. To activate the accounting for quality costs in the industrial companies under study at a statistical significance level of 5%.