Revista de la Academia de Contabilidad y Estudios Financieros

Abstracto

The Impact of Quality Costs on Customer Value: An Applied Accounting and Financial Research in the General Directorate of Electricity Distribution in the Middle Euphrates

Atheer Ali Abdulkadhim, Khawla Hamdan, Mohammed Hazim Alghazali, Sura Naufel Bahjet

The measurement of quality costs (Appraisal, prevention, failure) is considered of importance to customers thus research seeks to identify quality costs, their types, and customer value this and then measure the relationship between them using the SPSS statistical program on the research sample. A strong and significant correlation between (assessment costs, prevention costs, internal failure costs, and external failure costs) and (customer value).