تحقيق أهداف إدارة الكلفة باستخدام نموذج السيكما الستة

بالتطبيق على شركة الحياة للمشروبات الغازية و المياه المعدنية

الملخص

There are many factors that play an important role in determining the
competitive position of economic units and the most important of these factors is the
cost of their products, when the unit that offers products at low cost with no
prejudice to the terms of quality as a result, it can strengthen its competitive position
through the management of cost, an economic unit can manage its costs by many
models and one of these models is the Six Sigma model. Hence, the study sought to achieve the objectives of cost management to
reduce the cost and enhance quality through Six Sigma model, and the researcher a
search to several conclusions. The most important one is that the application of Six
Sigma in the sample helps to improve the quality of products as well as reduce cost,
but the most important recommendation is the need to pay attention to the tools of
Six Sigma because of their significant role in achieving the goals of cost
management and the application of these tools through their work and at all levels
and the formation of team in this regard and in all fields.