Integration of green target costing and quality management to improve product value

Abstract

The research aims to strengthen the theoretical foundations of the green target cost by presenting a detailed cognitive discussion, and trying to apply it to overcome environmental problems by providing an environmentally friendly product at a cost that matches the expectations of customers. Plastic and woven bags. To achieve this goal, the researcher relied on visits and field coexistence in the laboratory, the research sample, and the interview with the officials and workers in it, in addition to analyzing the data of the research sample and the questionnaire distributed to customers in general in order to accomplish the applied aspect of the research. The researcher reached several conclusions, including the importance of both the goals of quality improvement and cost reduction, and since there is no method that can be used alone to achieve both goals, it became necessary to integrate two or more methods to achieve this. Therefore, the most important recommendations made by the research is the necessity for the economic unit to follow modern cost-effective techniques in calculating the cost of its products in order to reach the real cost of an environmentally friendly product. These techniques are represented by the green target cost and the dissemination of the quality function.