تبنيِّ ثقافة الإنتاج الأخضر في ضوء معايير الاستدامة لتطبيق التقنيات الخضراء لإدارة الكلفة الاستراتيجية وانعكاسه لتحقيق الميزة التنافسية

Rp-Adopting a Culture of Green Production in Light of Sustainability Standards to Apply Green Techniques to manage Strategic Costs and .pdf

The current research aims primarily to provide green, environmentally friendly products by applying strategic cost management techniques in economic units that can contribute to achieving sustainability in all its aspects, by providing a high-quality product at an appropriate price, as well as providing a product that does not affect the environment and society and contributes to enhancing social aspects and protecting members of society, by adopting a culture of green production according to sustainability standards to achieve competitive advantage, as well as the importance of green techniques in providing the necessary information to make the right decisions that support competitive advantage, through application in the Iraqi General Cement Company / Southern Cement Cooperative, represented by (Kufa Cement Factory) as the subject of research.
After studying the reality of the Kufa Cement Factory and applying green techniques for strategic cost management represented by (green value chain, green product life cycle, green target cost, and using one of the target cost management tools represented by reverse engineering or decomposed analysis) to achieve the research goal, in addition to surveying a group of opinions of engineers and experts in the research sample factory and conducting a field survey of the local market, in addition to the data specific to the factory for the year 2023, the researcher reached a set of conclusions, the most important of which were: Green production is currently essential for economic units in light of their ethical commitments and responsibility towards the interests of the society in which they operate to achieve success and sustainability, as it contributes to reducing the consumption of natural resources, improving the efficiency of production processes, and recycling waste, which contributes to reducing emissions and pollutants. In addition, the application of green techniques for strategic cost management in the economic unit of the research sample plays an effective role in achieving the dimensions of competitive advantage represented by (cost, time, quality, speed of response to changes and innovation), and sustainability standards in all their economic, social and environmental dimensions.