Aubaid  Khayon Ali Alkhafaji, Hameed  Ali Saleh, 
    Using Quality Circles Technique to Eliminate the Defects and their
Costs: A Case Study,
    International Business Management,
    Volume 13,Issue 5,
    2019,
    Pages 168-180,
    ISSN 1993-5250,
    ibm.2019.168.180,
    (https://makhillpublications.co/view-article.php?doi=ibm.2019.168.180)
    Abstract: The research aims to identify defects and their causes by using the quality circles through check lists
to collect and analyze the production data and develop appropriate solutions to quality and cost reduction of
products. The defects were classified and analyzed according to, their importance and causes. The research
describes a case study of quality circles technique in the Iraqi automobile industry which illustrates the
effectiveness of this technique. The research found that employees were the most influential factor in low
quality of the product and consequent increase in costs. The product component’s contribution to the total
defects was low. While the proportion of contribution of the working methods was very small percentage of
the total defects. Further, the contribution of the machines and equipment was relatively the least effective
factors in the occurrence of product defects.
    Keywords: Cost accounting;cost management;management accounting;quality management and quality
circle;contribution;technique