The Effect of Value Stream Costing Technique on Improving Product Quality: An Analytical study on a sample of administrative and financial staff in industrial companies in the Kurdistan Region of Iraq
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Abstract
This study aims to analyze the impact of applying the Value Stream Costing (VSC) technique on improving product quality in industrial companies within the Kurdistan Region of Iraq, focusing on the quality dimensions of performance, durability, serviceability, features, and perceived quality.
This paper relies on a structured questionnaire distributed to 70 industrial enterprises in the governorates of Erbil, Sulaymaniyah, and Duhok, from which 215 valid responses were collected out of 271 distributed surveys. The data were analyzed using correlation and regression techniques to measure the relationship between VSC components and the targeted quality dimensions. The results reveal a positive and statistically significant impact of VSC application on improving product quality. The present paper concludes that VSC is not merely a financial tool, but also a strategic mechanism for continuous improvement. It also recommends its broader implementation to enhance competitiveness, improve operational efficiency, and achieve customer satisfaction.
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