The role of the integration of quality function deployment and sustainable value engineering in rationalizing costs and achieving shared value

(An applied study in Babylon Cement Factory)

Presented to

the Council of the College of Business and Economics – University of Karbala, which is part of the requirements for obtaining a Master of Science degree in Accounting

By

Muhammad Mahdi Abdul-Razzaq Othman Al-Khalidi

Supervised by

 Assistant Professor Doctor. Hussam Muhammad Ali Al- Owai

Abstract

The research aims to rationalize costs and achieve shared value through the integration of the quality function deployment and sustainable value engineering, as the quality function deployment works on understanding customer requirements and adapting them. These requirements with different product characteristics to meet those requirements, while sustainable value engineering has expanded the concept of traditional value engineering to include operations environmental in addition to the components, with the aim of taking into account the environmental and social aspects in addition to the economic, which led to the expansion of value creation opportunities that are consistent with the goals of social and environmental sustainability. In addition to the rationalization of (economic) costs, as the publication of the quality function identifies the relative importance of components and processes, including environmental ones, in When sustainable value engineering gives priority to functions and processes that contribute to rationalizing costs, reducing environmental impacts, achieving social well-being, and thus achieving value for the customer, the environment, and the environment. Society as a whole (shared value).

     In order to achieve the aim of the research and test its hypotheses, the Southern General Cement Company / Babylon Cement Factory was chosen as the subject of the research, as the cost accounting system in the factory was presented and the extent to which it took into account the b sustainability, and the researcher reached a number of conclusions, the most important of which was: that the economic unit in question did not develop a development plan Integrated and scientifically documented by the Ministry of Industry, which is the basis for guiding in the future to provide environmentally friendly and socially responsible solutions in addition to other solutions. Business, to achieve value for the customer, the environment and society alike.

The role of the integration of quality function deployment and sustainable value engineering in rationalizing costs and achieving shared value

(An applied study in Babylon Cement Factory)

Presented to

the Council of the College of Business and Economics – University of Karbala, which is part of the requirements for obtaining a Master of Science degree in Accounting

By

Muhammad Mahdi Abdul-Razzaq Othman Al-Khalidi

Supervised by

 Assistant Professor Doctor. Hussam Muhammad Ali Al- Owai

Abstract

The research aims to rationalize costs and achieve shared value through the integration of the quality function deployment and sustainable value engineering, as the quality function deployment works on understanding customer requirements and adapting them. These requirements with different product characteristics to meet those requirements, while sustainable value engineering has expanded the concept of traditional value engineering to include operations environmental in addition to the components, with the aim of taking into account the environmental and social aspects in addition to the economic, which led to the expansion of value creation opportunities that are consistent with the goals of social and environmental sustainability. In addition to the rationalization of (economic) costs, as the publication of the quality function identifies the relative importance of components and processes, including environmental ones, in When sustainable value engineering gives priority to functions and processes that contribute to rationalizing costs, reducing environmental impacts, achieving social well-being, and thus achieving value for the customer, the environment, and the environment. Society as a whole (shared value).

     In order to achieve the aim of the research and test its hypotheses, the Southern General Cement Company / Babylon Cement Factory was chosen as the subject of the research, as the cost accounting system in the factory was presented and the extent to which it took into account the b sustainability, and the researcher reached a number of conclusions, the most important of which was: that the economic unit in question did not develop a development plan Integrated and scientifically documented by the Ministry of Industry, which is the basis for guiding in the future to provide environmentally friendly and socially responsible solutions in addition to other solutions. Business, to achieve value for the customer, the environment and society alike.