التكامل بين تقنيتي محاسبة تكاليف تدفق المواد وتقنية تكاليف دورة حياة المنتج لتعزيز الميزة التنافسية: دراسة حالة في المنشأة العامة لصناعة الأدوية والمستلزمات الطبية سامراء

Abstract EN

The research aimed to present a proposed model for the integration between the material flow cost accounting technology (MFCA) and the product life cycle costing technology (LCC) as one of the modern management accounting techniques to help industrial establishments support competitive advantage through the economic and environmental information that it produces.

For the pharmaceutical and medical supplies industry / Samarra as the subject of research, as the application of the proposed model for integration on the facility's data was tested according to conducting a case study to identify the extent to which the information resulting from the model contributed to supporting the competitive advantage of the facility under study, and it was found that (MFCA) technology provides environmental economic information in The production stage is a phase of technology (LCC) in order to reduce the cost of the product and improve its quality as well as reduce the harmful environmental impacts of producing environmentally friendly products as well as providing a suitable environment for innovation processes, as well as providing economic and environmental information that helps enhance competitive advantages, and focus the facility in question on factors The critical success represented in reducing cost, improving quality, supporting innovation and the environment, whose impact is directly reflected on customer satisfaction.