Abstract
ABSTRACT The research problem is that the inability of the traditional costs systems to find suitable systems and procedural methods to measure out the cost of quality control when these costs are 10-20% of sales in the year to most of industrial firms so it is rather important to use the ABC different activities to measure, classifying the costs, and distributing these cost elements the various products. This will participate in gathering the detailed information of the management to plan, and make the necessary decision for the quality control systems. This may lead to the quality. The practical study involved the Ninavah Factory of soft drinks. The study included the: 1. Costs of quality ….. the concept and measurements between traditional methods and ABC. 2. Measuring and specifying the cost of quality in Ninavah factory .
