الكلفة على أساس النشاط ABC و تطبيقات إدارة الجودة الشاملة TQM من منظور الإدارة البيئية : تقييم الواقع و أنموذج مقترح

الملخص EN

Organizations are facing many challenges due to the global profile of environmental issues, which has risen significantly in various dimensions such as economic, political, technological, etc.

TQM and ABC systems have dual purposes of managing and improving the Cost Management and environmental performance of any organization.

Application of TQM and ABC, which integrates the main principles of sustainable development by reducing cost and environmental damage.

TQM and ABC can generate reliable financial and non-financial information about the use of the resources with environmentally related impacts and effects the performance of organization and their role in sustainability and Eco- efficiency.

Hence, this paper is focused on the TQM and ABC environmental application in developed countries based on the review of related literature of Sustainability and Eco- efficiency through the adoption of TQM and ABC in these countries, because the research on TQM and ABC related environmental issues in developing countries is still very scare.

In addition, the paper seeks to introduce these modern approaches and to suggest for adoption and application in the organizations of developing countries, and their (its) influence on organization environmental performances would certainly be valuable to the organizations and environment management.