Khawla Hussein Hamdan’s scientific contributions

The research aims to identify lean operation and tools and how to apply them, as well as to get rid of all non-value-added activities of waste of time and resources, as well as to identify the practical results obtained after the application of lean operation techniques as well as the amount of financial savings that will be obtained in the case of application. Where the research problem was the result of major developments in the business environment and rapid changes in customer demands has become the need to provide modern systems to meet these requests as the traditional systems are not adapted to the current changing environment and must adopt modern systems appropriate to change quickly response to customers' requests, Where he reached many conclusions, the most important when applying the manufacturing efficiency cycle shows that the efficiency ratio in traditional systems is (40%) and this is a weakness indicator in the company because the amount (60%) represents activities that do not add any value to the product and borne by the company as it reaches searching for many recommendations, the most important of which is the need to implement lean operation , which helps to delete activities that are not value added to the product, which represents a burden borne by the company where the efficiency of manufacturing has become by (71%) when the application of lean operation techniques of just in time.

The objective of the research is to determine the indirect quality costs based on the activities according to its four components: prevention (prevention), evaluation, internal and external failure, as well as to demonstrate the impact of quality costs on activity basis in reducing costs. The problem of research was no interest in determing indirect quality cost on activity based and the extent to which they can be measured according to its four elements and its impact on the quality of the product. It will benefit from it, as well as the information it provides to management for the purpose of making decisions, as well as to several recommendations. Reducing the costs of both failures (internal and external).

Abstract: The research aims to identify the theoretical foundations for measuring and analyzing quality costs and continuous improvement, as well as measuring and analyzing quality costs for the Directorate of Electricity Supply / Middle Euphrates and continuous improvement of the distribution of electrical energy,The problem was represented by the high costs of failure and waste in electrical energy result to the excesses on the network and the missing (lost) energy,Thus, measuring and analyzing quality costs for the distribution of electrical energy and identifying continuous improvement leads to a reduction in missing and an increase in sales, as the research reached many conclusions, the most important of which is the high percentage of actual missing from electrical energy compared to the percentage of permissible missing which led to high costs of external failure as it reached Searching to many recommendations, the most important of which is the need to intensify the procedures of distribution directorates regarding lifting excesses and taking legal deterrent against violators on the electrical network. Keywords: Measurement, Quality Costs, Continuous Improvement, Electrical

Quick The aim of the research is to achieve customer satisfaction through Response Technology to reduce costs, eliminate losses, reduce production time, reduce storage levels, and eliminate activities that do not add value, resulting in increased efficiency and quality of Product and customer satisfaction through electronic program use. The research reached a number of conclusions, the most important of which is that the company's products in general and the laboratory products, the research sample in particular, does not meet the customer's wishes because of the non-use of technological programs and the lack of electronic means of communication between the company and the customer to identify the requirements of the customer, The achieve of the appropriate customer to use.

The facilities seek to meet the requirements of customers in a timely manner and through the development of industrial cells for each stage of production

Research aims to delve into the cost of quality measurement models and then propose an accounting information system it is measuring and disclosing for quality of costs types according to the PAF (prevention, evaluation and failure) model, from the accounting guide to the documentary and records to the statement and reports representing the system outputs and attached to financial statement to help the management in making decisions to improve performance by identifying the causes of poor quality and processing which reflected on their sales and market share. Keywords : cost of quality , accounting information , PAF

The target of the research is to Application the balanced Scorecard in the Electric Power Distribution Directorate according to indicators commensurate with the activity of the research sample and put strategic initiatives to improve the performance of the Directorate to meet the support of the national economy by delivering and sustaining the continuity of electricity to all facilities that have a direct role in operations Productivity and economic, and the research reached a range of Conclusions. The research project obtained a Degree of (50,55) for the year 2013,2014 respectively, and an average estimate in the application of the balanced Scorecard Conducted by the researcher. This research included Declaration of the benefit of the possibility of applying the Balanced Scorecard in the measurement of strategic performance of economic units through comprehensiveness Balanced Scorecard for the possession of four binoculars for the development of performance has been developed in this research to become five binoculars, , Which contributes to the improvement and development of the strategic performance of the to Directorate research sample