THE APPLICATION OF GREEN LOW-COST TECHNOLOGY IS REFLECTED IN THE LOW PRICES OF PRODUCTS STARTING FROM EACH OTHER

Abstract

 This research aims to apply the green target costing technique in the Najaf men's clothing factory, for the role of this technique in reducing the cost of products, developing green products, and enhancing competitive advantage. The researcher applied the green target costing technique in the research sample factory, and the researcher based his choice of the case on the year's data (2022), who reached a number of conclusions, perhaps the most prominent of which is that applying green target costing may contribute to employing these tools to achieve high flexibility in product manufacturing processes and optimal exploitation of resources. This is reflected in enhancing the company's competitive advantage, as applying it to the men's suit in the research sample laboratory can contribute to improving the cost of materials used in producing the suit by modifying the specifications and designs of some parts of the product based on a competing product. A cost saving of (20,028) IQD can be achieved and the quality of the product can be improved by replacing some parts with better parts. In addition, a more effective use of available resources can be achieved by eliminating parts that do not add value to the product and replacing them with parts that add value. There are also some suggestions and recommendations that the researcher mentioned, which are that the factory is supposed to apply the green target costing technique, as it will have an impact Concrete achievement of the desired goals of the men's clothing factory in Najaf. It will also contribute to improving production efficiency, reducing costs and improving product quality. In addition, it will contribute to enhancing environmental sustainability and optimal use of available resources, which enhances the factory's position and competitiveness in the men's clothing market.