استعمال تقنيتي الكلفة المستهدفة الخضراء والهندسة المتزامنة لتحقيق الميزة التنافسية المستدامة

Rp-Using green target costing and concurrent engineering techniques to achieve sustainable competitive advantage.pdf

In light of the current conditions and the intense competition experienced by the Iraqi economic units due to the invasion of the local markets by a large number of foreign products at prices lower than the local ones, which has put Iraqi companies under many pressures for a number of reasons, the most important of which is the high cost of their products and the low level of their quality and the lack of application Modern cost technologies. And their failure to develop competitive strategies that would enable them to get out of the situation they are in, especially since Iraq suffers from many problems, as economic units can take advantage of the opportunity to solve them in order to obtain a competitive advantage. One of the most important problems facing these units is the high cost of production and the problem of lack of electric power as well as the harmful gases emitted as a result of operating machinery and equipment during the production process, so the economic units need to focus on using modern, efficient and cost-effective technologies that aim to provide environmentally friendly products At a lower cost to adapt to changes in the modern environment.
Therefore, the study (the use of simultaneous engineering techniques and green target costing to achieve sustainable competitive advantage) aimed towards the use of these techniques, and the study methodology was designed to determine the basic problem of economic units, which is not to follow global development and consumption of environmentally friendly products and to stay on products. traditional ones that do not meet the needs and desires of customers. The current study aimed at clarifying the knowledge bases of the simultaneous engineering techniques and the green target cost, as well as clarifying the reasons for the shift from the traditional target cost to the green target cost, and it also aims to show the knowledge bases of the concept of sustainable competitive advantage, as well as the application of the two techniques in the Iraqi business environment in order to achieve competitive advantage. sustainable. The importance of the study stems from the importance of simultaneous engineering in its four dimensions, as one of the most important technologies that emerged as a result of work strategies that change rapidly with market requirements and the essence of the modern production process, through the manufacture of products that meet the desires of customers in the shortest possible time and at the lowest cost. In addition, the green target cost technology is one of the most important modern cost techniques, which came for the purpose of product development and taking into account the environmental aspect.