The Role of Green Target Cost Technique in Improving Sustainable Performance of Economic Units
DOI:
https://doi.org/10.33367/ijhass.v5i1.4476Keywords:
Green target cost, sustainable performance, Economic UnitsAbstract
This study aims to determine the effect of using green target cost method
on improving sustainable performance in economic units. To achieve
objective of the study, the researcher presents the green target cost
method as one of the strategic management accounting methods, and its
impact on green cost leadership, and its ability to achieve sustainable
competitive advantage, and reduce costs of internal and external
environmental failure. In the applied side, the researcher relied on the
data of Al Douh Cement Plant in Iraq to determine the relationship
between green target cost and its relationship to improving sustainable
performance. Study concluded that the application of green target cost
method is not limited to a specific stage of production, but rather requires
integration with organization's vision, objectives and all its employees. It is
associated with preserving the environment and reducing energy and
producing green products.
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Abstract
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