دور التكامل بين التكلفة المستهدفة الخضراء وسلسلة القيمة المستدامة في ترشيد التكلفة

RP-THE ROLE OF THE INTEGRATION BETWEEN GREEN TARGET COSTING AND THE SUSTAINABLE VALUE CHAIN IN COST RATIONALIZIN.pdf

In light of the accelerating technological, economic, and environmental changes faced by the business environment, it has become necessary for industrial economic units to respond to these changes by developing products characterized by economic efficiency and high quality, while also considering environmental requirements and sustainability. Furthermore, the evolving needs and desires of consumers have increased the demand for products with lower costs, acceptable quality, and competitive prices, alongside growing attention to environmental factors. Traditional cost management approaches often neglect sustainability considerations and generally lack green cost initiatives in cost rationalization. Therefore, the central research problem lies in understanding how to achieve integration between Green Target Costing and the Sustainable Value Chain in companies facing environmental and economic challenges, and how cost rationalization can be realized through the integration of these two techniques.
Accordingly, the current research aims to study the role of integration between Green Target Costing and the Sustainable Value Chain in cost rationalization by reducing product costs, improving quality, and enhancing competitive advantage. To achieve this objective, the General Company for Electrical and Electronic Industries was selected as the research case, specifically its water heater manufacturing plant as a sample for the practical application of the proposed techniques. The study relied on field visits and direct observation conducted by the researcher in the selected plant, interviews with managers and employees, as well as consultations with specialized sales agents. In addition, the study reviewed the accounting records and cost reports of the plant to apply both Green Target Costing and the Sustainable Value Chain.
The researcher reached several conclusions, the most important of which is that the integration between Green Target Costing and the Sustainable Value Chain represents an effective approach for cost rationalization, strengthening competitive advantage, and achieving environmental sustainability—particularly in environments suffering from rising costs and the use of non-sustainable materials. Moreover, this integration provides the company under study with more efficient mechanisms for cost analysis, improving product quality, and managing resources, thereby enhancing its competitiveness in local markets. In addition, integration between the Sustainable Value Chain and Green Target Costing can contribute to improving resource efficiency, reducing waste and excessive consumption, and strengthening compliance with environmental regulations. Thus, this approach can serve as a strategic option for industrial companies seeking to achieve a balance between sustainability and profitability in the modern business environment.