تَكامُل الجَودَة المُسْتَدامَة عِنْدَ المَصْدَر وَمُحاسَبَة تَكالِيف تَدفُّق المواد لِتَحقِيقِ المَعِيْبِ الصِّفْرِيّ وَتَعزِيز قِيمَة المُنْتَج

Rp-The Integration of Sustainable Quality at the Source and Materials Flow Costs Accounting to Achieve Zero Defect and Enhance Product Value.pdf

Abstract
The current research aims mainly to study and analyze the philosophy behind quality at the source with the possibility of adding the dimension of sustainability to it, as well as studying and analyzing the philosophy of accounting for material flow costs and the areas of its integration with sustainable quality at the source. Sustainable quality at the source and accounting for the costs of material flow and its reflection in achieving the zero defect and enhancing the value of the product, through the application in the companies of the Iraqi industrial sector (pharmaceutical industries) represented by the General Company for the Pharmaceutical Industry and Medical Appliances/Samarra is the subject of research.
After studying the reality of the General Company for the Pharmaceutical Industry and Medical Appliances / Samarra and presenting a proposed model and applying it in it, as well as surveying the opinions of customers about the company’s products, the research reached a set of conclusions, the most important of which were: The follow-up of the production process, starting from the stage of contracting and processing high-quality raw materials, taking into account the aspects of Sustainability, passing through the manufacturing stage, following up on the flow of materials within the production stages, and reducing damage and waste in it would enhance the value of the product, as well as achieving the economic unit in question for the zero defect, which ensures that a 100% defect-free product reaches the customer, and it was found that The application of the proposed model for the integration of sustainable quality at the source and accounting for material flow costs achieves a set of positive results that avoid damage, achieve zero defect and enhance the value of the product, as well as transforming both types of damage into a complete and sound production ready for sale, as the company in question can achieve a profit. In addition to achieving cost savings when applying the proposed model.