Academy of Accounting and Financial Studies Journal

Abstrait

The use of quality costs in the re-positioning strategy to achieve a competitive advantage

Maytham Abbas Khudhair Al-Salmawi

The purpose of this study is to rely on some cost management techniques (quality cost technique) through research and analysis of the re-positioning strategy to prove its characteristics and advantages, as well as its importance in the economic unit strategy, to gain a competitive advantage based on the constantly changing work environment.