استعمال تقنيات الذكاء الاصطناعي الهندسية والتقنيات الكلفوية الخضراء في التصنيع ودورها بتخفيض التكاليف البيئية

Yazarlar

  • منال جبار سرور قسم المحاسبة ،كلية الادارة والاقتصاد ،جامعة التراث ،بغداد ،العراق
  • فراس فيصل غازي مركز تكنلوجيا المعلومات ،الجامعة المستنصرية ،بغداد ،العراق

تواجه الوحدات الإقتصادية الصناعية مجموعة تحديات منها مشاكل التدهور البيئي الناتج من الإنبعاثات السامة الصادرة من المعامل الإنتاجية والتي أدت إلى فرض عقوبات إقتصادية ورفع الدعم الحكومي لهذه الوحدات , فضلاً عن الدعاوي والشكاوى المرفوعة من قبل المواطنين وجمعيات حماية البيئة ضد هذه الوحدات لما سببته من أضراراً صحية وبيئية وإجتماعية , وإنطلاقاً من هذه المشكلات ظهرت مجموعة من التقنيات المعاصرة التي تسعى في المساهمة على الحفاظ على البيئة ومنها التقنيات الكلفوية الخضراء متمثلة بسلسلة القيمة الخضراء والإنتاج الأنظف لتخفيض التكاليف البيئية عبر الاساليب الهندسة للذكاء الاصطناعي .  وتهدف سلسلة القيمة الخضراء إلى تخضير كافة الأنشطة الرئيسة وتحويل الصورة التقليدية للوحدة الإقتصادية إلى صورة خضراء مما جعلها تختلف عن التقنيات الأخرى التي ركزت فقط على المساهمة في تكوين المنتج الأخضر وأهملت باقي الأنشطة من الناحية البيئية , في حين يهدف الإنتاج الأنظف في الإنتقال من الإنتاج التقليدي إلى الإنتاج الصديق للبيئة ويتم ذلك من خلال الإستعمال الأمثل للموارد الطبيعية والمعدنية فضلاً عن الإستهلاك الأمثل للطاقة الكهربائية وإستعمال مواد خضراء صديقة للبيئة في العمليات الإنتاجية وإعادة تدوير المنتجات والمخلفات والذي بدوره يؤدي إلى تخفيض التكاليف البيئية نتيجة مراعاة المتطلبات البيئية خلال كافة مراحل أنشطة سلسلة القيمة والإنتقال لإستراتيجية الإنتاج الأنظف , ومن أجل تحقيق أهداف البحث تم تقسيمه إلى خمسة مباحث تناول المبحث الأول منهجية البحث في حين خصص المبحث الثاني لعرض الإطار النظري التقنيات الخضراء في حين أشار المبحث الثالث إلى دور التقنيات الكلفوية الخضراء  في تخفيض التكاليف البيئية وتناول المبحث الرابع الجانب التطبيقي للبحث  وختم البحث بالمبحث الخامس والذي تناول أبرز الإستنتاجات والتوصيات التي توصل إليها الباحثان.

Anahtar Kelimeler:

الذكاء الاصطناعي- التقنيات الكلفوية الخضراء- سلسلة القيمة الخضراء- الإنتاج الأنظف- التكاليف البيئية

[1] First: Arabic References

[2] A. Books;

[3] [1] Al-Bakri, Thamer & Al-Nouri, Ahmed Nizar (2009) "Green Marketing", Dar Al-Yazouri Scientific Publishing and Distribution, First Edition, Jordan.

[4] B- University Studies, Theses, and Dissertations;

[5] [1] 1-Khalif, Abbas Mahdi (2014), "The Role of Green Accounting in Supporting Cleaner Production Technology: An Applied Study at the Ur General Company for Engineering Industries," Unpublished Master's Thesis in Accounting, submitted to Al-Mustansiriya University / College of Administration and Economics / Iraq

[6] [2] 2-Rizqi, Rania (2015), "Green Products as an Approach to Export Development," Published Master's Thesis, submitted to Mohamed Khider University – Biskra / Algeria

[7] [3] . 3-Al-Sahouki, Sada Medhat Majeed (2017), "Waste Recycling and its Role in Improving Production Efficiency," Unpublished Doctoral Dissertation, submitted to the Higher Institute for Accounting and Financial Studies / University of Baghdad / Iraq

[8] [4] . 4-Laabidi, Mahawat (2015), "Accounting Measurement and Disclosure of Environmental Costs in Financial Statements to Improve Environmental Performance: A Case Study of a Group of Industrial Institutions in Algeria," Published Dissertation, submitted to Mohamed Khider University of Biskra / Faculty of Administrative Sciences Economics and Management Sciences to obtain a PhD in Management Sciences.

[9] [5] Al-Momani, Sami Abdul Karim, (2015), The Impact of Applying Green Marketing on Marketing Performance (A Field Study on the Household Electrical Appliances Sector in Amman, Jordan), Published Master's Thesis submitted to Zarqa University in Marketing Sciences, Jordan.

[10] C. Periodicals and Journals;

[11] [1] 1-Ismail, Omar Ali (2014), “Environmental Total Quality Management and its Impact on Cleaner Production Technology Practices – An Exploratory Study of the Opinions of a Sample of Employees at the General Company for Pharmaceutical Industries and Medical Supplies in Nineveh,” Rafidain Development Journal, Volume 36, Issue 115.

[12] [2] 2-Al-Bakri, Thamer (2011), “Strategic Dimensions of Recycling in Promoting the Philosophy of Green Marketing,” Tikrit Journal of Administrative and Economic Sciences, Volume 7, Issue 23.

[13] [3] . 3-Al-Banna, Asaad Talaat Abdel-Hamid, Al-Satouhi, Ahmed Mohamed El-Sayed Ahmed, and Osama, Mahmoud Al-Naqrashi (2017), “The Impact of the Green Marketing Mix on Green Word-of-Mouth: An Applied Study on Retail Customers in Mansoura City,” Egyptian Journal of Administrative Studies, Volume 41, Issue 1.

[14] [4] Hamdan, Khawla -Hussein & Al-Shammari, Hussein Karim Mohammed, (2017), "The Impact of Broad Recommendation on Quality Costs," Journal of the City of Science University College, Volume 9, Issue 2.

[15] [5] Radhi, Suhaila Juma, (2018), "The Role of Green Logistics in Building a Sustainable Environment," National Forum for Thought and Culture Research, Issue 15.

[16] [6] Al-Taweel, Akram Ahmed & Al-Abadi, Shahla Salem, (2016), "The Possibility of Adopting Green Design Activity in Pharmaceutical Manufacturing Companies in Mosul: A Comparative Study," Journal of Management and Economics, Volume 39, Issue 107.

[17] [7] Amamra, Yasmina, (2017), "The Trend Towards Green Marketing to Achieve Sustainable Development in Algeria," Journal of Studies of Amar Telidji University of Laghouat, Issue 50.

[18] [8] Mujahidi, Faleh & Brahimi, Charaf (2013) "Cleaner Production Program as a Mechanism to Increase the Effectiveness of Environmental Management Practices and Support the Environmental Performance of the Enterprise: A Case Study of the Cement and Derivatives Company in Chlef," Journal of Algerian Enterprise Performance, Issue 1.

[19] D_ Conferences

[20] [1] Dchicha, Ilham Ahmed (2005), "Recycling Products and Waste and its Role in Reducing Environmental Crises," Tenth Annual Conference (Managing Environmental Crises and Disasters in Light of Contemporary Global Changes and Developments) – Egypt/Volume.

[21] Second: Foreign sources

[22] A . BOOK

[23] [1] Timonen, Karetta&Harrison, Eric& Katajajuuri, Juha-Matti& Kurppa, Sirpa,"(2020)," Environmental cost accounting methodologies" Copyright: Natural Resources Institute Finland (Luke), Printing house and: publishing sales: Juvenes Print, http://luke.juvenesprint.fi.

[24] B. PERIODICLAS

[25] [1] AKTAS , GOZEN GUNER ,(2018), Design Parameters and Initiatives for Ecological and Green Design in Interior Architecture", WSEAS TRANSACTIONS on ENVIRONMENT and DEVELOPMENT, Issue 2, Volume 9.

[26] [2] Bhowmik , Abhijeet & Dahekar , Rahul M. (2019) , " Green technology for sustainable urban life" Recent Research in Science and Technology, 6(1).

[27] [3] Cocca , Sabrina & Ganz, Walter , (2015) ," Requirements for developing green services" The Service Industries Journal, Vol. 35, No. 4,.

[28] [4] Duman, Haluk& İçerli, Yılmaz& Yücenurşen, Mehmet& Apak, İbrahim (2018)," Environmental cost management within the sustainable business" The Online Journal of Science and Technology- April 2013, Volume 3, Issue 2.

[29] [5] Ganda , F. , (2017) , " Green research and development (R&D) investment and its impact on the market value of firms: evidence from South African mining firms" , Journal of Environmental Planning and Management , ISSN: 0964-0568.

[30] [6] Kung , Fan-Hua & Huang, Cheng-Li ,(2021)," Assessing the green value chain to improve environmental performance", International Journal of Development Issues Vol. 11 No. 2,.

[31] [7] Lee, Ki-Hoon &min , Byung,(2018)," Green R&D for eco-innovation and its impact on carbon emissions and firm performance" Journal of Cleaner Production xxx.

[32] [8] Mahmoud , Thoria Omer(2018) ," Impact of green marketing mix on purchase intention", International Journal of Advanced and Applied Sciences, 5(2)

[33] [9] Pei, Zhoukun(2017)" Study on Environmental Cost Accounting under Low -carbon Economy" Advances in Materials, Machinery, Electronics IAIP Conf. Proc. 1820, 040023-1–040023-6; doi: 10.1063/1.4977295.

[34] [10] RAKOS, Sorina&ANTOHE, Andreea(2014)," Environmental Cost - An Environment Management Accounting Component",International Journal of Academic Research in Accounting, Finance and Management Sciences Vol. 4 (4).

[35] [11] Tan , Jason & Zailani , Suhaiza ,(2009)," Green Value Chain in the Context of Sustainability Development and Sustainable Competitive Advantage" Global Journal of Environmental Research 3 (3), ISSN 1990-925X.

[36] [12] Tijani, Amara& Hamadi , Management , vol 5.

[37] C . THESIS:

[38] [1] Faße , Anja & Grote , Ulrike & Winter , Etti ,(2019) ," Value Chain Analysis Methodologies in the Context of Environment and Trade Research" , Master Thesis Introduction Gottfried Leibniz University of Hannover, Institute for Environmental Economics and World Trade.

[39] [2] KRAJINA , Anida(2018) ," CONTEMPORARY GREEN MARKETINGSTRATEGIES" , Master Thesis , Masaryk UniversityFaculty of Economics and Administration.

[40] [3] Ouano,Ely Anthony R ,(2022), " SUCCESSFUL POLLUTION CONTROL THROUGH CLEANER PRODUCTION: MYTH OR REALITY?" A thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy (Law), Macquarie University ,Sydney, Australia.

[41] [4] ÖZBAY , ARZU ,(2022), " CLEANER PRODUCTION OPPORTUNITY ASSESSMENT FOR MARKET MILK PRODUCTION IN ATATÜRK ORMAN ÇİFTLİĞİ (AOÇ) FACILITY" , THESIS SUBMITTED TO THE GRADUATE SCHOOL OF NATURAL AND APPLIED SCIENCES OF THE MIDDLE EAST TECHNICAL UNIVERSITY

[42] [5] Shrivastava , Sanjeev & R.L. , Shrivastava,"(2017)," QUALITY PAPER A systematic literature review on green manufacturing concepts in cement industries" International Journal of Quality &M Reliability Management, Vol. 34 No. 1.

[43] . Conferences:

[44] [1] FAO Rural Infrastructure and Agro Industries Division ,(2014) , "greening food value chain " 27 – 28 November 2014, FAO headquarters Rome (Italy)

استعمال تقنيات الذكاء الاصطناعي الهندسية والتقنيات الكلفوية الخضراء في التصنيع ودورها بتخفيض التكاليف البيئية. (2026). Journal Port Science Research, 9(1), 189-211. https://doi.org/10.36371/port.2026.1.13

Nasıl Atıf Yapılır

استعمال تقنيات الذكاء الاصطناعي الهندسية والتقنيات الكلفوية الخضراء في التصنيع ودورها بتخفيض التكاليف البيئية. (2026). Journal Port Science Research, 9(1), 189-211. https://doi.org/10.36371/port.2026.1.13