Adopting a Culture of Green Production in Light of Sustainability Standards to Apply Green Techniques to manage Strategic Costs and Reflect them to Achieve Competitive Advantage
Thesis Submitted to
The Board of the College of Management & Economics – Karbala University , as Partial Fulfillment of Requirements for the Degree of PhD Philosophy in Accounting
Submitted by the student
Janan Abed Faisal Manshid Al-Rikaby
Supervised by
Dr. Salah Mahdi Jawad Al-Kawaz
Abstract
The current research mainly aims to demonstrate the role of green production culture in achieving competitive advantage and the possibility of its application in the Iraqi business environment. The research also aims to apply green techniques to strategic cost management in economic units, which can contribute to providing environmentally friendly, high-quality sustainable green products that contribute to Getting rid of pollutants and emissions to achieve competitive advantage by adopting a culture of green production in accordance with sustainability standards, 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 Company, represented by (Cement Factory Kufa) is a place for research.
After studying the reality of the Southern General Cement Company/Kufa Cement Factory and applying green techniques to manage the strategic cost represented by (the green value chain, the green product life cycle, and the green target cost), in addition to surveying a group of opinions of engineers and experts in the research sample factory and conducting a field survey of the market. local and get the opinions of some retailers, The researcher reached a set of conclusions, the most important of which was: Green production is considered necessary at the present time for economic units in light of their moral obligations and responsibility towards the interests of the society in which they operate to achieve success and sustainability, because it contributes to reducing the consumption of natural resources, improving the efficiency of production processes, and recycling waste that It contributes to reducing emissions and pollutants, and applying green techniques to strategic cost management in the economic unit of the research sample has 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.
