إطار مقترح لرفع كفاءة وفعالية القياس المحاسبي البيئي باستخدام دالة بيت الجودة بالتطبيق على المنطقة الصناعية بالعاشر من رمضان

Abstract EN

The research aims to raise the efficiency and effectiveness of environmental accounting measurement through the use of one of the management accounting techniques, which is the technique (the quality house function), where the increasing competition between industrial establishments led to the need to search for ways to attract customers, which was represented in the need to meet the requirements of customers, not only current but also prospective, in order to ensure customer satisfaction, which forced most industrial establishments to adopt an environmental accounting system that enables the accounting measurement of environmental costs in industrial establishments.

It also seeks to use the best methods to improve the quality of products and raise their efficiency, which is a scientific method to identify the most important customer desires, jobs and activities necessary to achieve those desires, and to dispense with unnecessary activities and then exclude their cost, which leads to achieving many benefits such as achieving customer satisfaction, improving product quality.

To achieve this goal, the researchers relied on theoretical rooting through the inductive approach, from books, references, and Arab and foreign studies, then conducting a practical study through personal interviews and designing a survey list for industrial companies operating in the industrial zone of the tenth of Ramadan in the Egyptian environment, which adhere to international standard requirements (Global Sustainability Initiative Standards), And those forms were distributed to members of the advisory committees for environmental protection, workers in food industries factories in the industrial zone of the tenth of Ramadan, employees of the National Center for Industrial Security Studies in Cairo, faculty members in some Egyptian universities, and 238 forms were collected from the distributed forms.

The study reached through statistical analysis of the answers of the respondents.

The results indicated that there is a significant and substantial correlation between the quality house function and raising the efficiency and effectiveness of the environmental accounting measurement.

Competitiveness in industrial and domestic markets.