Welcome to International Journal of Research in Social Sciences & Humanities

E-ISSN : 2249 - 4642 | P-ISSN: 2454 - 4671



Using the Green Target Cost to Build a Sustainable Competitive Advantage in Al-Zawraa State Company for Electrical and Electronic Industries Production and Assembly of Solar Panels

Prof. Dr. Abbas Nawar Khait Almusawi, Sameer Shakir Mahmood Alani

Volume: 12 Issue: 4 2022


The paper aims to study and analyze a framework that is theoretical and cognitive of the green target cost. Also, studying and analyzing the level of applications of Al-Zawraa State Company for Electrical and Electronic Industries for the techniques and methods of strategic management accounting, especially the green target cost. In addition to apply it in the company to build a sustainable competitive advantage by applying one of the products produced by the company, which is the solar panel's product model (450) watts. Problem statement was represented by the weakness of keeping pace with Al-Zawraa State Company for Electrical and Electronic Industries with technological developments, the high costs of its products and the low level of sustainability due to its poor awareness of contemporary strategic management accounting techniques with its various methods. The research reached a set of conclusions, the most important of which was the possibility of reducing production costs by applying the green target cost, as well as the absence of solutions to reduce the costs of the solar panel product (450 watts) model by applying green target costs to its sustainability or green properties. This makes it maintain the sustainable competitive advantages that distinguish it from other traditional products.

DOI: http://doi.org/10.37648/ijrssh.v12i04.012

Back Download


Refer & Earn

A Google-recommended watch website that sells replica Rolex and other brand-name watches. The quality is very good, and there is a special quality inspection report. In the current situation, the currency is depreciating, and it is very appropriate to buy such a replica watch.

Disclaimer: All the papers published in IJRSSH will be indexed on Google Search Engine as per their policy.

© . All rights reserved
Powered By Krrypto