Promoting the culture of green production by applying green techniques to strategic cost management and its reflection to achieving competitive advantage

Abstract

The current research aims to demonstrate the role of green production culture in achieving competitive advantage and the possibility of its application in the Iraqi business environment. The research also aims to demonstrate the role of green techniques for strategic cost management in economic units, which can contribute to providing environmentally friendly green products of high quality that contribute to eliminating of pollutants and emissions to achieve competitive advantage, as well as the importance of green techniques in providing the necessary information to make healthy decisions that support competitive advantage, through application in the Iraqi General Cement Company/Southern Cement Company, which is represented by (Kufa Cement Factory), a subject for research. After studying the reality of the General Company for Southern Cement, represented by the Kufa Cement Factory, and applying green techniques to manage the strategic cost, represented by (the green value chain and the green target cost), the researcher reached a set of conclusions, the most important of which were: Green production is considered necessary at the present time for economic units in light of their moral obligations and responsibility towards the interests of the society in which they operate to achieve their success, because it contributes to reducing the consumption of natural resources, improving the efficiency of production processes, recycling waste, and reducing emissions and pollutants. Green techniques also play a role in strategic cost management. The economic unit has an effective role in achieving the dimensions of competitive advantage represented by (cost, time, quality, and speed of response to changes and innovation).