Using Big Data and Six Sigma Methodology to Improve the Quality of Strategic Cost Management

International Journal of Accounting and Management Sciences (IJAMS)

Special Issue September 2025

DOI https://www.doi.org/10.56830/IJAMSSI09202501

Author

Youssef Qassem Abu Qassem
Nasser Khalifa Abdul Mawla
Ashraf Yahya Muhammad Al-Hadi

Abstract

The study aimed to present a proposal for integrating big data and the Six Sigma approach to improve the quality of cost management from a strategic perspective. It was applied to the furniture industry in the city of Damietta. The study concluded that applying the proposed approach to integrating big data and the Lean Six Sigma methodology contributed to improving the quality of cost management. From a strategic perspective, this study will provide an explanation of how to use these technologies to improve the efficiency and effectiveness of cost management. The study recommended the need to develop appropriate tools and techniques for integration between big data and the Lean Six Sigma methodology to eliminate waste, the need to train human cadres capable of using these technologies, and the need to develop curricula. Coursework in business schools to include how to apply these techniques.

Keywords: Big Data – Six Sigma Methodology – Strategic Management – Cost

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