توظيف نشر وظيفة الجودة الخضراء والكلفة الشاملة لدورة حياة المنتج الموجّهة بالوقت لتحقيق الميزة التنافسية المستدامة

RP-Employing green quality function deployment and time-driven comprehensive product life cycle costing to achieve sustainable competitive advantage.pdf

Abstract
The current research aims to employ the technology of deploying the green quality function and the comprehensive cost of the time-driven product life cycle to achieve sustainable he current research aims to employ the technology of deploying the green quality function and the comprehensive cost of the time-driven product life cycle to achieve sustainable competitive advantage, to demonstrate the adoption of green strategies in production, reduce the cost of products, improve their quality, reduce response time to customer requests, and enhance sustainable competitive advantage, which reflects the benefits Economic, environmental and social. To achieve the goal of the research, the General Company for Textile Industries in Hilla, through one of its factories represented by the men’s clothing factory in Najaf Al-Ashraf, was chosen as a sample for the research to study the case of application of the techniques proposed by this research. The questionnaire was relied upon to reach the customer’s technical and environmental requirements for the purpose of Applying the technology of disseminating the green quality function, while relying on field visits and visits by the researcher to the research sample factory, and interviewing officials and workers in it and some sales agents specialized in selling men’s suits. Accounting records, cost reports, and time cards for the factory were also reviewed, to apply Time-driven product life cycle comprehensive costing technique.
The researcher reached several conclusions, including that the men’s clothing factory in Najaf Al-Ashraf, as the research sample, said that relying on traditional accounting and production systems does not provide a suitable climate that helps the factory overcome the obstacles, difficulties and development processes witnessed in the contemporary business environment, in addition to the lack of contemporary technologies that It is concerned with cost management, so the technique of disseminating the green quality function and the comprehensive cost of the product life cycle is time-driven , which through its employment can achieve the goal of green production and cost management efficiently and effectively for the economic unit of the research sample, and the use of modern technologies in the field of green products and cost management It would contribute to the development and progress of industrial, economic, environmental and social growth of the country. It would also help in following up on the work of production departments, classifying activities into adding or not adding value, working on green manufacturing practices, and adopting a culture of efficient use of resources, as these technologies provide appropriate verbal and environmental information. It is useful for identifying deficiencies and working to address them