Search Results for زينة Ghali

Abstract

This study aims to explain the cognitive foundations of green target costing, its role in reducing costs, and the extent of its contribution to environmental protection by reducing pollution and reducing consumption of resources and energy, in addition to improving quality and reducing the costs of environmental failure, that is, achieving a balance between environmental responsibility and reducing costs, as well as how to introduce aspects The environment in the target cost equation. In order to achieve this goal, the study used philosophical analysis of its variables, in addition to a review of the literature that searched for the traditional target cost all the way to the green one, as a sample of studies limited to the years 2004 - 2023 was taken. This study concluded the importance of the green target cost in Achieving a balance between product quality, cost and environmental responsibility, and how it can contribute to improving quality and reducing the costs of failure.

Abstract

This study aimed to demonstrate the role of the integration of RCA and CE technologies in reducing production costs in Iraqi industrial companies, through the application to the data of the fiscal year (2020) for the Nasiriyah textile factory affiliated to the General Company for Woolen Industries, and the study showed several results from The most important of them :

- There is a possibility to apply the techniques of RCA and CE in the Iraqi industrial companies.

-The integration between the two techniques of accounting for resource consumption and simultaneous engineering leads to the optimal exploitation of idle energy and work to exploit it through the work of restructuring some of the things in the activities of the factory.

- Also, this integration enables the company's management to discover idle energy and exploit it and delete activities that do not add value to the product.

- The company's customers in general do not prefer the mat to enter furniture that matches the mat in quality and price.

The researchers presented a number of suggestions in the light of these conclusions that could contribute to developing the competitive advantage of companies operating in the textile industries sector in Iraq.