Presented to

The Council of the College of Administration and Economics – Karbala University It is part of the Requirements for the Degree of Master of science in accounting

By

Nasreen Shalan Imran Abees

Supervised by

Assistant Professor Dr

Hussam Mohammd Ali Mahdi Al-Owaid

As a result of the technological developments and changes that occur in the business environment, economic units were unable to keep pace with these developments and failed to provide products that meet the desires of customers. Therefore, the research aims to integrate the green quality function publishing tool and the activity-based costing system. It draws attention to the second dimension related to customer requirements that came with the green quality function publishing tool, which pleases the customer’s attention and does not focus only on the basic requirements, as the first matrix of the green quality function publishing tool, which is related to the customer’s voice, is supported with information in the traditional mode and also made green by entering economic and environmental requirements and including them when designing and developing the product to generate value for the economic unit and for society alike, the shared value. The soft drinks, mineral water and juice company was chosen as a sample for the research because it is trying to provide green products that achieve economic and environmental value.

The researcher reached several conclusions, the most important of which is that the integration of the green quality function publishing tool with the activity-based costing system will classify customer requirements in the first matrix  The Green Quality Function is deployed according to the activity-based costing system. This provides information that helps the design team to increase understanding of what customers want, which provides a product with features that please the customer and not just achieve his satisfaction.