Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

The Role of Green Lean Six Sigma Approach in Reducing Product Costs Applied Study in Al Wasat Refineries Company / Dora Refinery the Two Researchers

Author(s): Mohammed Abdel Wahed Flyyih, Hadeel Ahmed Bader

The aim of the research is to show the knowledge bases of the green Lean six sigma approach, as well as the knowledge bases for reducing product costs, and then knowing how to reduce product costs by relying on the Green Lean Six Sigma approach. As it has been applied in the oil sector as it is an important economic and productive sector in strengthening the national economy, as most of the oil refineries in Iraq suffer from several problems, including the obsolescence of their production units, which causes poor quality of their products, and the existence of types of waste in resources, in addition to the presence of gas emissions. And water pollutants that accompany its production processes and that affect human health and the environment as a whole. The researchers adopted the inductive approach in the theoretical aspect. In the practical aspect, the researchers relied on analyzing the data obtained from company records. The researchers concluded that the application of the green lean six sigma in the company's research sample would lower product costs.

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