Use the Taguchi quality loss function to measure unused energy costs in order to reduce costs

Abstract

The current research adopted an important topic linking the unexploited energycosts that most Iraqi economic units suffer from because the customer delivered productsthat are not suitable for use by reducing costs, after measuring them according to thequality loss function Taguchi. Its effect on cost reduction, and the research is based onthe main hypothesis that the use of the Taguchi quality loss function helps economic unitsmeasure unexploited energy costs and thus reduce costs. The research reached a set of themost important conclusions, unexploited energy costs are one of the hidden costs ofexternal failure, which may reach 90% of the total costs of external failure, whoserelationship is directly to the number of units returned from customers, which arisebecause of the customer's reluctance to buy products Economic unity as a result ofreceiving products that are not suitable for its use. As for the most importantrecommendations, economic units should use the Taguchi quality loss function tocalculate unexploited energy costs (hidden quality costs) without other methods, becausethey depend on mathematical processes and are free from bias and personal appreciation,and if data cannot be provided then depend on the market research method or themultiplier.

Keywords

Accounting