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The problem of the research was the weak awareness of the Iraqi industrial economic units of the importance of applying modern accounting and administrative techniques to face of contemporary technological developments and the challenges of competition in the global industrial environment, especially the high costs and the need for modern production methods that take into account the sustainability of products, and reduce the depletion of natural resources to achieve a sustainable competitive advantage in terms of quality, efficiency, and costs. The research aims to study and analyze the nature of the relationship between sustainable quality at the source (SQAS) and the green supply chain (GSC) and their impact in enhancing cost management of Iraqi industrial economic units and achieving product sustainability. In order to address the research problem and achieve its objectives, the General Company for the Automotive and Equipment Manufacturing/Battery Factory located in Baghdad was chosen as a research site. The cost accounting system, production plans, programs and technologies that take into account sustainability aspects in the factory were studied, and then the relationship between sustainable quality at the source and the green supply chain was applied to manage costs. The research reached a set of conclusions, the most important of which are: Quality at the source enables the economic units to achieve zero defects by manufacturing high-quality products, discovering errors and correcting them where they occur and before they reach customers. Applying green supply chain technology also leads to environmentally friendly manufacturing by reducing the loss of resources and capabilities and rationalizing energy consumption, which enhances the competitive advantage by tracking raw materials and preparing them with high quality from their source and along the green supply chain all the way to the customer and then after-sales services, which leads to reducing the total cost by reducing defects and wastage of resources.

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Applying Sustainable Quality at the Source and Green Supply Chain Technics to Manage Costs and Product Sustainability

  • 会议论文

  • 发表日期：

    2026年

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  • Abbas Nawar Khait,
  • Nagham Fouad Abbas

摘要

The problem of the research was the weak awareness of the Iraqi industrial economic units of the importance of applying modern accounting and administrative techniques to face of contemporary technological developments and the challenges of competition in the global industrial environment, especially the high costs and the need for modern production methods that take into account the sustainability of products, and reduce the depletion of natural resources to achieve a sustainable competitive advantage in terms of quality, efficiency, and costs. The research aims to study and analyze the nature of the relationship between sustainable quality at the source (SQAS) and the green supply chain (GSC) and their impact in enhancing cost management of Iraqi industrial economic units and achieving product sustainability. In order to address the research problem and achieve its objectives, the General Company for the Automotive and Equipment Manufacturing/Battery Factory located in Baghdad was chosen as a research site. The cost accounting system, production plans, programs and technologies that take into account sustainability aspects in the factory were studied, and then the relationship between sustainable quality at the source and the green supply chain was applied to manage costs. The research reached a set of conclusions, the most important of which are: Quality at the source enables the economic units to achieve zero defects by manufacturing high-quality products, discovering errors and correcting them where they occur and before they reach customers. Applying green supply chain technology also leads to environmentally friendly manufacturing by reducing the loss of resources and capabilities and rationalizing energy consumption, which enhances the competitive advantage by tracking raw materials and preparing them with high quality from their source and along the green supply chain all the way to the customer and then after-sales services, which leads to reducing the total cost by reducing defects and wastage of resources.