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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.
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