Integration Between Green Target Costing and Four-Stage Time driven Activity based budgeting Techniques and Its Reflection in Achieving Competitive Advantage
“A Practical Study at the Men’s Clothing Laboratory in Najaf Al-Ashraf.”

Presented to
The Council of the College of Administration and Economics – Karbala University It is part of the Requirements for the Degree of Master of science in accounting
By
Hamid Fadel Murad
Supervised by
Dr. Salah Mahdi Jawad Al-Kawaz

Abstract
The study aims to achieve integration between green target costing and budgeting techniques based on four-stage time-oriented activity as one of the modern cost management techniques in the men’s clothing factory in Najaf Al-Ashraf, affiliated with the General Company for Textile Industries in Babylon Governorate, through an integrated approach aimed at achieving competitive advantage.
Accordingly, the problem of the study centers on the traditional methods, approaches and systems in the field of cost and administrative accounting, which have become incapable of providing useful information that helps those economic units in general, and the Iraqi ones in particular, in meeting the new requirements that allow them to continue in that environment and achieve competitive advantage. Accordingly, the problem of the study can be formulated in the following questions: Does the integration between the two techniques of green target costing and budgeting based on four-stage time-directed activity contribute to overcoming the problems faced by traditional systems and approaches to cost and administrative accounting? Does the integration between green target costing and budgeting techniques based on four-stage time-oriented activity contribute to calculating and determining the gap between the target cost and the current cost at its planned value correctly and appropriately? Does the integration between green target costing techniques and budgeting based on four-stage time-directed activity lead to achieving a competitive advantage for the factory sample of the study?
To achieve the goal of the study, when applying the above two techniques, the researcher relied on data obtained through field experience and personal interviews with officials and workers in the laboratory, the study sample, and others, as well as data extracted from the laboratory records.
The study reached a set of conclusions, perhaps the most prominent of which is that the integration between green target costing and budgeting techniques based on the four-stage time-oriented activity would contribute to the factory achieving positive results represented in reducing cost, increasing the level of quality, reducing response time, increasing flexibility, and this is reflected in Achieving competitive advantage.
Based on the conclusions from the study, it is recommended to implement the integration of green target costing and budgeting techniques on a four-stage time-driven activity basis. This integration can contribute to achieving the positive results mentioned in the study, such as reducing costs, increasing the level of quality, reducing response time, and increasing flexibility, thus enhancing the laboratory’s competitive advantage. Accordingly, it is recommended to implement this integration as part of the laboratory’s financial and administrative management strategy with the aim of achieving continuous improvement and ensuring an effective response to the requirements of the current competitive environment.