تكامل الجودة المستدامة عند المصدر وسلسلة التجهيز الخضراء لإدارة التكاليف وتعزيز المزايا التنافسية/ دراسة تطبيقية
Keywords:
إدارة التكاليف، الجودة المستدامة عند المصدر، سلسلة التجهيز الخضراء، الميزة التنافسيةAbstract
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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References
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