التوافق بين التكلفة المستهدفة الخضراء ونشر وظيفة الجودة المستدامة لبناء ميزة تنافسية مستدامة
Keywords:
التكلفة المستهدفة الخضراء، نشر وظيفة الجودة المستدامة، الميزة التنافسية المستدامة.Abstract
The research aims to study and analyze the compatibility between the green target cost and the dissemination of the sustainable quality function and its importance in building a sustainable competitive advantage, as well as the application of the compatibility between the green target cost and the dissemination of the sustainable quality function to build a sustainable competitive advantage in the Iraqi economic units by applying to one of the sustainable products in the economic unit The subject of the research, as the research problem enables the Iraqi industrial economic units to weakly keep pace with technological developments, the high costs of their products and the low level of their quality and sustainability as a result of their poor awareness of contemporary strategic management accounting techniques with their various methods, Among them is the green target cost and the deployment of the sustainable quality function. In order to test the research hypothesis, Al-Zawraa State Company for Electrical and Electronic Industries was chosen as the application. The research found a compatibility between the green target cost and the deployment of the sustainable quality function that achieves a sustainable competitive advantage.
Downloads
References
أولاً: المصادر العربية
الجادري، دعاء احمد عبد الرضا،(2018)، "إستعمال التكلفة المستهدفة الخضراء والتحليل المفكك لتخفيض التكاليف وتحقيق الميزة التنافسية"، رسالة ماجستير غير منشورة، جامعة بغداد، كلية الإدارة والاقتصاد، بغداد.
جالي، زهراء فلاح، والغبان، فائزة ابراهيم محمود،(2021)، " ترشيد التكاليف باستعمال اداة نشر وظيفة الجودة"، بحث تطبيقي في الشركة العامة لصناعات النسيج والجلود، مجلة دراسات محاسبية ومالية، المجلد (16)، العدد (54)، ص97-117.
زينب محسن عبد العباس, & أ. د. عباس نوار كحيط الموسوي. (2022). استعمال التكلفة المستهدفة الخضراء وهندسة القيمة كإطار متكامل لتنفيذ منهج ZEMCH في قطاع الإنشاءات العراقي. Al Kut Journal of Economics and Administrative Sciences, 14(43), 315-343.
زينب محسن عبد العباس, & أ. د. عباس نوار كحيط الموسوي. (2022). دور منهج ZEMCH في تحقيق ميزة تنافسية مستدامة لقطاع البناء والإنشاءات. Al Kut Journal of Economics and Administrative Sciences, 14(43), 294-314.
زينب عبد المهدي صخي, & أ. د. عباس نوار كحيط. (2021). توظيف العلاقة بين سلسلة التجهيز الخضراء وتحليل دورة حياة المنتج المستدامة لتعزيز المزايا التنافسية. Al Kut Journal of Economics Administrative Sciences, 13(42).
زينب عبد المهدي صخي, & أ. د. عباس نوار كحيط. (2021). دور أنشطة سلسلة التجهيز الخضراء في تحليل دورة حياة المنتج المستدامة لتخفيض التكاليف واستدامة المنتجات. Al Kut Journal of Economics Administrative Sciences, 13(42).
ثانياً: المصادر الاجنبية
Albino, V., Balice, A., & Dangelico, R. M, (2009), " Environmental Strategies and green product development: an overview on sustainability-driven companies", Business strategy and the environment 18(2), pp.83-96.
Ali, Harith Hussein& Khalil,Shahla Salem&Khalil, Rana Jamal, (2021), "The Role of Lean Marketing in Achieving Sustainable Competitive Advantage: An Analytical Study at Al-Mosul Dairy Manufactory", Journal of Techniques 3.2, pp. 61-72.
Ansari, Shahid&Jan Bell, & Hiroshi Okano, (2006), "Target costing: Uncharted research territory", Handbooks of management accounting research 2, pp. 507-530.
Ardi, R., Zulkarnain, Wicaksana, R. I., & Shabrina, G., (2020), ''Integration model of green quality function deployment (G-QFD), Kano, with multiple objective fuzzy goal programming on green product''. In AIP Conference Proceedings (Vol. 2227, No. 1, p. 040008). AIP Publishing LLC.
Battour, Mohamed& Maged, Barahma& Al-Awlaqi, Mohammed., (2021), "The Relationship between HRM Strategies and Sustainable Competitive Advantage: Testing the Mediating Role of Strategic Agility", Sustainability 13.9, pp.1-15.
Bharadwaj, Sundar G. & Varadarajan, P. Rajan &Fahy,John, (1993) "Sustainable competitive advantage in service industries: a conceptual model and research propositions", Journal of marketing 57.4, pp.83-99.
Chan, Lai-Kow, & Wu,Ming-Lu, (2002), "Quality function deployment: A literature review", European journal of operational research 143.3, pp. 463-497.
Cudney, Elizabeth A., & Gillis,William L., (2016),"Quality function deployment implementation in construction: a systematic literature review", Frontiers of Engineering Management 3.3, pp. 224-230.
Dai, Jing, & Blackhurst, Jennifer, (2012), "A four-phase AHP–QFD approach for supplier assessment: a sustainability perspective", International Journal of Production Research 50.19, pp. 5474-5490.
Dale C, Roach &Saint John, (2014), "Designing Sustainable Products With QFD", Department of Engineering, University of New Brunswick, pp.1-15.
De melo, r. S., de carvalho, a. C., yokota, a. A., granja, a. D., & noguchi, m., (2016), "zemch and green target costing approaches: inferences from a design workshop".
de Oliveira, L. M. V., Santos, H. F. D., de Almeida, M. R., & Costa, J. A. F., (2020), "Quality Function Deployment and Analytic Hierarchy Process: A literature review of their joint application", Concurrent Engineering, 28(3), pp. 239-251.
Erdil, Ayşenur, (2019),"An evaluation on lifecycle of products in textile industry of turkey through quality function deployment and pareto janalysis", Procedia Computer Science 158,pp.735-744.
Feng, B., Sun, K., Chen, M., & Gao, T., (2020), "The impact of core technological capabilities of high-tech industry on sustainable competitive advantage", Sustainability, 12(7), pp.1-15.
Frehe, v., (2015), "can target costing be applied in green logistics?-evidence from a conjoint analysis".
Frizziero, L., Francia, D., Donnici, G., Liverani, A., & Caligiana, G., (2018), "Sustainable design of open molds with QFD and TRIZ combination", Journal of Industrial and Production Engineering, 35(1), pp. 21-31.
Gillis, W. L., & Cudney, E. A., (2014), ''A new methodology for eco-friendly construction: utilizing quality function deployment to meet LEED requirements In Eco-Innovation and the Development of Business Models'', Springer, Cham, pp. 245-273.
Ginting, Yanti Mayasari& Elfindri, Elfindri, & Hafiz Rahman, (2020), "The Impact Of Social Capital On The Role Knowledge Management System In The Creative Industry In Getting Sustainable Competitive Advantage", Journal Benefit 5.2, PP.187-201.
Horváth, p., & berlin, s. (2012). "green target costing: getting ready for the green challenge!." cost management, 26(3), 25.
Hossain, M. S. &Hussain, K., Kannan, S., & Nair, S. K. K. R. (2021). "Determinants of sustainable competitive advantage from resource-based view: implications for hotel industry". Journal of Hospitality and Tourism Insights, pp.1-20.
Ipri & logu " customer oriented green design of logistics processes as part of product development with green logistics target costing method " , internaional performance research institute and institute for logistics and management, hamburg,germany, 2012 .
John, R., Smith, A., Chotipanich, S., & Pitt, M. (2014). "Awareness and effectiveness of quality function deployment (QFD) in design and build projects in Nigeria". Journal of Facilities Management, pp.1-25.
Juan, Yi-Kai& Nai-Pin Hsing& Yin-Hao Hsu. (2018) "Applying the Kano two-dimensional model and quality function deployment to develop sustainable planning strategies for public housing in Taiwan." Journal of Housing and the Built Environment 34.1, pp. 265-282.
Kersten, w., brockhaus, s., & berlin, s. (2011). "implementierungsansätze für eine grünere logistik." industrie-management, 6, 57-60.
Krstevski, Dejan & Mancheski, Gjorgji. (2018) "The Utilization Of Target Costing In The Telecom Industry.",The International Journal Of Business Management And Technology, Volume 2 Issue 3,Pp.21-26.
Moubachir, Younes, & Bouami,Driss . (2015)"A new approach for the transition between QFD phases." Procedia Cirp 26, pp.82-86.
Al Zweeni, M. S., & Al-Musawi, A. N. K. (2021). INTERNATIONAL JOURNAL OF RESEARCH IN SOCIAL SCIENCES & HUMANITIES.
Mujalda, sukhlal & verma, devendra singh, (2015), “ quality function deployment for row house construction in real estate “, international journal of scientific & technology research volume 4, issue 06.
Natee, Singhaputtangkul, Sui Pheng Low, & Evelyn AL Teo, (2016), ''Quality function deployment for buildable and sustainable construction'', Springer Singapore.
Nurcholis, Lutfi. (2021)"The mediating effect of knowledge exploitability and organizational agility on the relationship between marketing adaptation strategy and sustainable competitive advantage." Contaduría y administración 66.1, pp.1-23.
Pan, C., Jiang, Y., Wang, M., Xu, S., Xu, M., & Dong, Y. (2021). "How Can Agricultural Corporate Build Sustainable Competitive Advantage through Green Intellectual Capital? A New Environmental Management Approach to Green Agriculture". International Journal of Environmental Research and Public Health, 18(15), pp.1-26.
Pratono, A. H. & Darmasetiawan, N. K. &Yudiarso, A., & Jeong, B. G. (2019). "Achieving sustainable competitive advantage through green entrepreneurial orientation and market orientation: The role of inter-organizational learning",The Bottom Line, Emerald Publishing Limited,pp.1-15.
Rahman, C. M. L., Khan, M. S. I., Islam, M. J., & Nova, S. (2020)"Service Development Strategy Using QFD for Customer Satisfaction in a Bank".Proceedings of the International Conference on Industrial & Mechanical Engineering and Operations Management Dhaka, Bangladesh, pp.1-9.
Rashid, M. H. A., Nor, N. H. M., Selamat, S. N., Hassan, M. F., Rahim, A. K. A., Ahmad, M. F., ... & Yokoyama, S. (2017). Eco-design of low energy mechanical milling through implementation of quality function deployment and design for sustainability. In AIP Conference Proceedings ,Vol. 1831, No. 1, p. 1-11.
Rashid, M. H. A., Nor, N. H. M., Selamat, S. N., Hassan, M. F., Rahim, A. K. A., Ahmad, M. F., ... & Yokoyama, S. (2017). Eco-design of low energy mechanical milling through implementation of quality function deployment and design for sustainability. In AIP Conference Proceedings ,Vol. 1831, No. 1, p. 1-11.
Righter, J., Greenburg, D. S., Rabb, R. J., & Washuta, N. J. (2021). Quality Function Deployment (QFD) in Late Stages of Capstone Design.ASEE Virtual Annual Conference Content Access, pp.1-9.
Silva, C. S., Magano, J., Matos, A., & Nogueira, T. (2021). Sustainable Quality Management Systems in the Current Paradigm: The Role of Leadership. Sustainability, 13(4), pp.1-21.
Song, Chao& Jian-Qiang Wang& Jun-Bo Li. (2020)"New framework for quality function deployment using linguistic Z-numbers." Mathematics 8.2, pp1-20.
Srivastava, Mukesh& Franklin,Andy &Martinette, Louis .(2013) "Building a sustainable competitive advantage." Journal of technology management & innovation 8.2, pp.47-60.
Sweis, R. J., Elian, M., Alawneh, A. R., & Sweis, N. J. (2018). The impact of service quality on sustainable competitive advantage: study on Jordanian health insurance companies. International Journal of Business Excellence, 16(2), pp.162-176.
Vimal, K. E. K., Kandasamy, J., & Duque, A. A. (2021). Integrating sustainability and remanufacturing strategies by remanufacturing quality function deployment (RQFD). Environment, Development and Sustainability, pp.1-33.
Wood, L. C., Wang, C., Abdul-Rahman, H., & Abdul-Nasir, N. S. J. (2016). Green hospital design: integrating quality function deployment and end-user demands. Journal of Cleaner Production, 112, 903-913.
Zhang, Z., Liao, H., Chang, J., & Al-barakati, A. (2019). Green-building-material supplier selection with a rough-set-enhanced quality function deployment. Sustainability, 11(24), 7153.
Downloads
Published
Deprecated: Return type of Carbon\Traits\Date::createFromTimestamp($timestamp, $tz = null) should either be compatible with DateTime::createFromTimestamp(int|float $timestamp): static, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /home/iqserver/journals/kjeas.uowasit.edu.iq/lib/pkp/lib/vendor/nesbot/carbon/src/Carbon/Traits/Timestamp.php on line 29
2022-12-14
