تكامل الجودة المستدامة عند المصدر وسلسلة التجهيز الخضراء لإدارة التكاليف وتعزيز المزايا التنافسية/ دراسة تطبيقية

Authors

  • نغم فؤاد عباس اللامي
  • أ.د. عباس نوار كحيط الموسوي

Keywords:

إدارة التكاليف، الجودة المستدامة عند المصدر، سلسلة التجهيز الخضراء، الميزة التنافسية

Abstract

يهدفُ البحث إلى دراسةِ وتحليلِ تطبيق إدارة التكاليف بتكامل الجودة المستدامة عند المصدر وسلسلة التجهيز الخضراء وإنعكاسها في تعزيز الميزة التنافسية المستدامة، وقد تمثّلت مشكلة البحث بعدم تطبيق الوحدات الإقتصادية العراقية للأساليب المحاسبية والإدارية الإستراتيجية الحديثة لمواجهة تحدّيات المنافسة، والتطوّرات التكنولوجية المعاصرة التي تشهدها البيئة الصناعية العالمية، ولاسيّما موضوع الإستدامة والحاجة إلى أساليب إنتاج حديثة لمراعاة أبعاد الإستدامة، وتقديم منتجات مستدامة (خضراء) بإستعمال المواد الأولية الخضراء، والأقلّ ضرراً أو المستدامة والحدّ من إستنزاف الموارد الطبيعية لتحقيق ميزة تنافسية مستدامة للمنتجات الصناعية من حيث جودتها وكفاءتها وإدارة التكاليف نحو تخفيضها إلى الحدود الدنيا من خلال تكامل الجودة المستدامة عند المصدر وسلسلة التجهيز الخضراء. ولغرض معالجة هذه المشكلة، وتحقيق هدف البحث وإختبار فرضياته تَمّ اختيار الشركة العامّة لصناعة السيارات والمعدّات/ مصنع البطاريات الواقع في بغداد محلاً للبحث.  وتوصل البحث إلى أنَّ تطبيق الجودة المستدامة عند المصدر وسلسلة التجهيز الخضراء في الوحدات الإقتصادية يُسهمُ في رسم إستراتيجيات تنافسية من خلال إنتاج المنتجات بأقلّ تكلفة وقابلة لإعادة التدوير بعد إنتهاء العمر الإنتاجي، ممّا يمكن تمييزها عن المنافسين.

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Published

2023-06-24

How to Cite

نغم فؤاد عباس اللامي, & أ.د. عباس نوار كحيط الموسوي. (2023). تكامل الجودة المستدامة عند المصدر وسلسلة التجهيز الخضراء لإدارة التكاليف وتعزيز المزايا التنافسية/ دراسة تطبيقية. Al Kut Journal of Economics and Administrative Sciences, 15(47), 110–140. Retrieved from https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/558