تحديد و تخصيص تكاليف الهدر باستخدام أسلوب تدفق المواد : دراسة تطبيقية في الشركة العامة لصناعة الأسمدة المنطقة الجنوبية

الملخص EN

The Study focuses on the development of a model that helps the administration in tracing the flow of raw materials, energy and water within the production process in order to help in definition and specification the places of waste costs, which resultant from the waste and inefficiency usage for resources, and assist the management to make managerial decisions related with economics and environmental performance, and definition the opportunity of cost reducing and efficiency improvement.