Abstract
Abstract The six sigma is of the latest approaches to reach the high degree of quality, it aims to achieve a perfect or near of perfection in all facets of business in the enterprise by reducing wastes and opportunities for the emergence of defect, reduce the distortions and achieve customer satisfaction. As a result of this, much of the financial benefits can be achieved by the application of this approach. The most important of these benefits is to reduce the cost of poor quality, increase the sigma level cause of decrease the number of defects. This leads to reduce the cost of poor quality, to certain from that may used the case study approach in Children Wear Factory at Mosul to be the area to conduct research to clarify the effect of the application of six sigma approach on the cost of poor quality. The relationship between the proportion of defects and the cost of poor quality in factory, the research found a number of conclusions that the most important of them, six sigma approach in line with the entrance of modern quality, which is based on the philosophy of continuous improvement in quality. The application requires an increase in the cost of prevention, because the good design of the product. The use of statistical methods to control processes, prevent errors in the work to ensure that quality and reduction the cost of poor quality. These are the most important financial benefits achieved by the application of this approach. The study also concluded several recommendations. .
