تكامل محاسبة تكاليف تدفق المواد و التصميم الأخضر لتحقيق ميزة تنافسية مستدامة

Abstract EN

The research aims to address weak efficiency in material flows and energy during production processes, as well as reducing waste and effects generate environmental during production processes and after consumption of products by customers, as represented research problem is a lack of use of modern systems and technologies in most units of economic, resulting in the waste waters great natural resources as a result of weak efficiency in material and energy flows, and the lack of attention to reducing waste and the effects of environmental, and then prepare accounting material flow costs of the best techniques that can be achieved through efficiency in materials and energy flows starting from the input to the very access to the outputs, as managed this technique in reducing material losses generated during production processes fully, as well as its role in identifying places imbalances and weaknesses that led to the waste of materials and energy and working to address them, as is the green design substrate basically the first of the green supply chain and ring, it can be green units design in reducing economic waste and environmental effects, through the use of environmentally friendly materials do not help waste materials and Ta Ge and reduce the amount of emissions in the air, is also used green design machinery green and equipment that help to deliver products efficient and high quality and help protect the environment and society, as well as its role in providing products enable maintenance and repair and disassembled after consumed by customers, he must rely on to the complementary relationship between the material flow cost accounting, green design can be economic units to achieve Mzah competitive sustainable, and in order to test the hypotheses were selected textiles Dhi Qar sample to find a factory, in order to identify the role of the complementary relationship accounting costs for the flow of materials and green design in the development and improvement of the work of the factory, through the upgrading of the dimensions of sustainability indicators, which helps the plant to achieve several sustainable competitive advantages.