توظيف التكلفة المستهدفة الخضراء وموازنة التحسين المستمر المستدام في تحقيق الميزة التنافسية

Rp-Employing green target cost and Budget sustainable continuous improvement in achieving competitive advantage .pdf

The research aims to achieve the competitive advantage and the preservation of natural resources and the efficient exploitation of them as a result of Green target costing Technique and Budgeting sustainable continuous improvement within a compatible framework in the Kufa Cement Factory, which is one of the factories of the Iraqi General Company for Cement / Maliyah South, as they are among the important techniques in accounting for administrative costs And that the employment of these two Technique will in turn support and achieve competitive advantage, by providing information on the costs that are allocated in order to preserve the environment and natural resources and preserve the rights of future generations, In order to achieve this goal, the researcher dealt with the case of the laboratory, the research sample, and based on data and personal interviews with employees and workers, in addition to field visits to apply the green target costing technique and the sustainable continuous improvement balancing technique within an integrated framework, Conclusions were reached, the most important of which are: The green target cost helps control the product at the initial stage and before the production process in order to provide an opportunity for the economic unit to switch from traditional products to green products and thus achieve a competitive advantage. Because the system of traditional budgets is fixed and does not take into account these improvements, and when implementing the budget for continuous and sustainable improvement, it makes the economic unit able to bring about these improvements, Through these conclusions, a set of recommendations were proposed, the most important of which are: that the study sample move to costly and modern administrative techniques to enhance systems for supplying financial and non-financial information in order to assist the administration in making sound decisions and preserving natural resources and the rights of future generations, and it is necessary for the study sample to apply the cost The green target and balancing sustainable continuous improvement, with its positive impact on reducing product costs, preserving the environment, and achieving competitive advantage.