Abstract
Abstract The research handles the cost awareness concept as an important tool to reduce costs. The development of cost awareness has been subjected with plans in industrial companies in general. A case study in Mosul Factory for Textiles – Iraq was involved in the research. It is consisted of setting suggestive sample of measuring cost awareness for the high level executives and assistants in the factory. This was done through using personal interview questionnaire and analyzed answers to determine the marks and suggesting the development plans. The study concluded many results as: - There is no application of any tool of SCM in the Factory. - The mark of cost awareness measured in many sides in Factory refers to low rates (28.47, 37.5, 43.75 – 100 marks). - High management in factory takes no care of cost accounting department. .
