أنموذج مقترح لتحقيق المعيب الصفري عبر تكامل الجودة المستدامة عند المصدر ومحاسبة تكاليف تدفق المواد

الملخص EN

The problem of the research was the poor awareness of the management of the Iraqi industrial economic units of the importance of integration between quality at the source with the addition of the sustainability dimension to it and the accounting of material flow costs, which would contribute to the production of defect-free products to achieve the zero defect, as the local industry faces intense competition with the products Imported and due to the poor awareness of its management of modern methods and technologies, these units are unable to compete with regional or foreign economic units.

In order to address this problem, the current research aims mainly to study and analyze the philosophy behind quality at the source with the possibility of adding a dimension of sustainability to it, as well as studying and analyzing the philosophy of Accounting for material flow costs and areas of integration with sustainable quality at the source.

The research also aims to study and analyze the impact of integration in achieving zero defect through application in the Iraqi industrial sector companies (pharmaceutical industries) represented by the General Company for the Pharmaceutical Industry and Medical Appliances / Samarra, a place for research, and after studying the reality of the company and the presentation of a proposed model and its application in it.

The research reached a set of conclusions The most important of them were: The follow-up to the production process, starting from the stage of contracting and processing high-quality raw materials that take into account the aspects of sustainability, through the manufacturing stage, following up the process of material flow within the production stages and reducing the damage and waste that occurs in it, enables the company in question to achieve the zero defect, which guarantees the arrival of a free product of defects at a rate of (100%) to the customer, and it was found that the application of the proposed model for the integration of sustainable quality at the source and accounting for material flow costs achieves a set of positive results that work to avoid damage and achieve zero defect, as well as transforming both types of damage into a complete and sound production prepared for sale.

The company in question can achieve additional profit as well as achieve cost savings when applying the proposed model.