دور تقنية محاسبة تكاليف تدفق المواد في تحسين الجودة و خفض التكلفة : دراسة حالة

Abstract EN

The research aims to demonstrate how the environmental and economic information produced by Material Flow Cost Accounting (MFCA) can be used to support quality improvement and cost reduction, the research dealt with the theoretical framework of (MFCA) by identifying its concepts, importance, benefits and characteristics, as well as the steps of its implementation.

Provide a proposed model for the material flow cost accounting and then conduct a case study test by trying to apply this model to the General Company for the manufacture of medicines and medical supplies in Samarra / Iraq in order to verify the effectiveness of the model in improving the product quality and reduce its cost in the company of sample research.

The research found that MFCA technology is efficient, effective and able to provide relevance information in order to improve product quality and reduce its cost in the company.