Integration between green target costing technologies and cleaner production and their role in achieving sustainable development

Abstract

    The research aims to show the knowledge bases of the green target cost technology, as well as the knowledge bases of the cleaner production technology, and its role in reducing costs.

     In order to achieve the goal of the research in the research sample of the General Company for Cement / Kufa Cement Factory, these techniques were applied, and in the beginning, the green target cost technique, through which the competing products were identified and a green price and a green target cost were determined. The second represented by the cleaner production technology, the desired goal was reached, and through the use of these two techniques, the reduction in costs was achieved, and the inductive method was used represented by the theoretical side, and the deductive method was used to present the scientific side.

    The researcher reached several conclusions, the most important of which is that the integration between the green target cost and cleaner production is the case by offering the resistant cement product with a profit of 101,690,810,209 dinars annually, in contrast to the losses that the factory incurred amounting to (89,943,741,228) dinars, and this indicates the existence of economic development in the factory. The research sample .