文章基本信息

标题：The Integration between Strategic Cost Management Techniques to Improve the Performance of Iraqi Manufacturing Companies
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作者：Khalis Al-Naser ; Rapiah Mohamed
期刊名称：Asian Journal of Finance & Accounting
印刷版ISSN：1946-052X
出版年度：2017
卷号：9
期号：1
页码：210-223
DOI：10.5296/ajfa.v9i1.11003
语种：English
出版社：Macrothink Institute
摘要：The performance of manufacturing industry in Iraq has been declining over the last few decades. Worst still, many companies in the manufacturing sector in Iraq are yet to adopt Balanced Scorecard (BSC) to improve their performance despite its potency ensure to achieve competitive advantage and better performance. This study examines the integration between Total Quality Management (TQM) and BSC four perspectives in Iraqi manufacturing industry. Data were collected by means of structured questionnaire survey using simple random sampling and a Partial Least Squares (PLS) algorithm and bootstrap techniques were used to test the hypothesis of the paper. The result revealed that TQM had a significant positive effect on BSC through the measurement of customer perspective, financial perspective, innovation and learning perspective, and internal business process perspective. The finding implies that Iraqi manufacturing industries can attain the performance of their companies in the different perspective of BSC by proper implementation of TQM technique.
其他摘要：The performance of manufacturing industry in Iraq has been declining over the last few decades. Worst still, many companies in the manufacturing sector in Iraq are yet to adopt Balanced Scorecard (BSC) to improve their performance despite its potency ensure to achieve competitive advantage and better performance. This study examines the integration between Total Quality Management (TQM) and BSC four perspectives in Iraqi manufacturing industry. Data were collected by means of structured questionnaire survey using simple random sampling and a Partial Least Squares (PLS) algorithm and bootstrap techniques were used to test the hypothesis of the paper. The result revealed that TQM had a significant positive effect on BSC through the measurement of customer perspective, financial perspective, innovation and learning perspective, and internal business process perspective. The finding implies that Iraqi manufacturing industries can attain the performance of their companies in the different perspective of BSC by proper implementation of TQM technique.