استخدام محاسبة تكاليف تدفق المواد ((MFCA)) لتقليل تلف الإنتاج
Other Title(s)
Using Raw material flow cost accounting to reduce production spoilage
Author
Source
المجلة العراقية للعلوم الإدارية
Issue
Vol. 17, Issue 67 (31 Mar. 2021), pp.269-284, 16 p.
Publisher
University of Karbala College of Management and Economics
Publication Date
2021-03-31
Country of Publication
Iraq
No. of Pages
16
Main Subjects
Topics
Abstract EN
Improving environmental performance is an urgent need for all companies that have shifted focus from obsessing with short-term profits to thinking of long-term strategies to achieve sustainable management.
Material flow cost accounting (MFCA) is an environmental management tool that can balance the environment and the economy.
The research aims to achieve a balance between the financial and environmental dimensions through the use of statistical methods and to identify the level of perception of the company, the research sample for the technique of accounting for material flow costs, as well as knowing the nature of the relationship between accounting for material flow costs and reducing production spoilage and its impact on environmental pollution, and in order to achieve the research objectives, the approach was used.
Descriptive and analytical to obtain data related to the theoretical aspect, and a survey questionnaire was used to collect primary data related to the topic of the research, which was distributed to employees of textile laboratories and bridges in Dhi Qar.
As well as working on the technical and administrative skills of workers in dealing with the concept of environmental pollution by using environmentally friendly raw materials.
American Psychological Association (APA)
غالي، زينة حمزة. 2021. استخدام محاسبة تكاليف تدفق المواد ((MFCA)) لتقليل تلف الإنتاج. المجلة العراقية للعلوم الإدارية،مج. 17، ع. 67، ص ص. 269-284.
https://search.emarefa.net/detail/BIM-1271210
Modern Language Association (MLA)
غالي، زينة حمزة. استخدام محاسبة تكاليف تدفق المواد ((MFCA)) لتقليل تلف الإنتاج. المجلة العراقية للعلوم الإدارية مج. 17، ع. 67 (آذار 2021)، ص ص. 269-284.
https://search.emarefa.net/detail/BIM-1271210
American Medical Association (AMA)
غالي، زينة حمزة. استخدام محاسبة تكاليف تدفق المواد ((MFCA)) لتقليل تلف الإنتاج. المجلة العراقية للعلوم الإدارية. 2021. مج. 17، ع. 67، ص ص. 269-284.
https://search.emarefa.net/detail/BIM-1271210
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1271210