The Role of Material Flow Cost Accounting in Supporting a Green Supply Chain: Applied study in the General Company for the Manufacture of Medicines and Medical Supplies – Samarra

The aim of the research was to explore the technique of material flow cost accounting as one of the modern cost management techniques to help industrial companies support green supply chains by reducing harmful environmental impacts and contributing to the production of environmentally friendly products. Additionally, it aims to provide a suitable environment for innovation processes and produce environmental and economic information that enhances competitive advantage. The study was conducted at the General Company for Pharmaceutical and Medical Supplies in Samarra, Iraq, for the period (2022-2023). The researcher examined data on the paracetamol product within the facility and measured the results using the material input-output model and the SPSS statistical software. The researcher relied on the inductive approach, drawing on Arabic and foreign scientific research and articles published online to enhance the theoretical framework of the research variables. The theoretical framework clarified the concept and importance of material flow cost accounting and the requirements for its success in the Iraqi environment. The researcher concluded that the material flow cost accounting technique plays an important role in improving the green supply chain by reducing harmful environmental impacts and contributing to the production of eco-friendly products, as well as providing an environment conducive to creativity and innovation.