EMPLOYING THE BUDGET OF SUSTAINABLE CONTINUOUS IMPROVEMENT AND GREEN TARGET COST TO ACHIEVE COMPETITIVE ADVANTAGE

Abstract

The research aims to lay the knowledge foundations for some contemporary management methods in cost accounting and management accounting, which is represented in the balance of sustainable continuous improvement and green target cost technology, and work to show the impact of green target cost technology in providing information. About the costs that are allocated in order to preserve the environment and natural resources at the lowest costs and focus Benefits of sustainable continuous improvement technology due to the cost-saving information it provides The researchers used data from the economic unit and field contacts with the employees of the Kufa Cement Factory to conduct a current analysis of the research sample represented by that production company to enable the economic unit to switch from traditional products to green products, thus achieving cost savings. Budget sustainable continuous improvement aims to strengthen the industrial process. A number of recommendations were made in light of these findings, the most important of which are: Improving financial and non-financial information giving systems and helping management to make sound decisions in resource management, The study sample should adopt contemporary cost and administrative procedures. The results of the study supported the need to implement the target green cost and balance the balance between Budget sustainable continuous improvement and the benefits that arise from this balance Lower product prices and environmental protection and gain a competitive advantage.