Institute media
The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Materials Flow Cost Accounting Technique under Green Manufacturing for Achieving the Dimensions of Sustainable Development-Applied research) for the student Ajwanh Jawdat Abdulkadhim to obtainin cost and Managerial accounting certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to implement Material Flow Cost Accounting (MFCA) technology at the Dora refinery, affiliated with the Midland Refineries Company, by analyzing the gasoline production stages, measuring the inputs and outputs for each quantitative center, and identifying the sources of waste and emissions and their environmental and financial costs. The study also seeks to evaluate the extent to which green manufacturing contributes to improving operational efficiency, reducing costs, and enhancing sustainable development requirements.
The study concluded that failure to calculate waste as a financial value for decision-making purposes, as the application of Material Flow Cost Accounting technology helps improve resource utilization efficiency by reducing waste and enhancing productivity, which supports more accurate decision-making at the administrative and operational levels. It also highlights the weak trend towards green manufacturing, which is an integrated framework for restructuring production processes in line with environmental sustainability requirements, without compromising economic efficiency or product quality.
