مقدمة
تدور الدراسة في علم الاقتصاد المنزلي حول احتیاجات الانسان الضروریة لاستمرار الحیاة ومواقف في محیط
الاسرة وتفاعل مع ظروف البیئة المحیطة بھ .والتي تكون دائمة التغییر لذلك یمكن تعریف علوم وفنون الاقتصاد
المنزلي وفنونھ انھا عبارة عن مجموعة منظمة من المعارف والعلوم تتركز في محور الاسرة والمنزل حیث ینمو
ویتطور الانسان بالعلاقات الانسانیة والنواحي الاقتصادیة والاجتماعیة من جھة والنواحي العلمیة والفنیة الخاصة
بالغذاء من جھة اخرى فضلا عن النواحي العلمیة والفنیھ الخاصة بالمنسوجات والملابس التي تحتاجھا افراد الاسرة
لاتصالھا الوثیق بحیاتھم الیومیة . بحیث یعتقد البعض انھ لایوجد حقل من حقول المعرفة یعنى بحاجات الاسرة
المعاصرة وادارتھا اكثر مما یستطیع تخصص الاقتصاد المنزلي تقدیمھ . ذلك انھ یتنافس مع حقول المعرفة
المتنوعة بجانبیھا النظري والعملي من خلال تطوره المستمر ذو العلاقة بتطور مفردات حیاة الانسان.
إن تطور غایات الاقتصاد المنزلي لھ اھمیة في جعل الفرد یعیش في المجتمع عضواً نافعاً ویساعد غیره من
الافراد . كذلك یساعد على تنمیة المفاھیم والمھارات التي یحتاجھا الفرد في حاضره ومستقبلھ . ومن ھذا المنطلق
جاءت اھمیة تخصص الاقتصاد المنزلي عالمیاً حیث اصبح لھ اقسام وكلیات متكاملة في مختلف البلدان شرقاً وغرباً
. وفي الوطن العربي ھناك كلیات متخصصة في الاقتصاد المنزلي ویدرس بجدیة في مدارس البنات ضمن المواد
الدراسیة في مناھجھا ولھ ثُقلھ الخاص لاھمیتھ للفتیات في حیاتھن ، كما ان ھناك جمعیات عالمیة للاقتصاد المنزلي
في دول مختلفة ومشھورة عالمیاً بالدوریات التي تصدرھا وبمؤتمراتھا الفعالة .
ومع التطور الاجتماعي والتقدم العلمي والتكنولوجي تغیر نمط الحیاة وزادت اھمیة الجانب العلمي لمختلف
انشطة الحیاة . ولذلك تغیر مفھوم الاقتصاد المنزلي ومضمونھ للایفاء بالاحتیاجات الجدیدة للاسرة والمجتمع واصبح
تركیزه حالیاً على الجانب العلمي وجعل الاسرة محوراً للدراسة فضلاً عن المرونة وسھولة التكیف للتغییرات التي
تمس حیاة الاسرة والمجتمع .
Receipt date:3/13/2021 accepted date:5/26/2021 Publication date:12/31/2021
This work is licensed under a Creative Commons Attribution 4.0 International License.
energy is one of the strategic resources within international politics, and this is through the existing competition between the international powers on it, and the global powers have begun to rely on interest in new areas, such as import, depending on new projects an
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The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the resea
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