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The Role of Green Target Cost Technique in Improving Sustainable Performance of Economic Units Mahdi Hameed, Ali
JOM Vol 5 No 1 (2024): Indonesian Journal of Humanities and Social Sciences, March 2024
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/ijhass.v5i1.4476

Abstract

This study aims to determine the effect of using green target cost methodon improving sustainable performance in economic units. To achieveobjective of the study, the researcher presents the green target costmethod as one of the strategic management accounting methods, and itsimpact on green cost leadership, and its ability to achieve sustainablecompetitive advantage, and reduce costs of internal and externalenvironmental failure. In the applied side, the researcher relied on thedata of Al Douh Cement Plant in Iraq to determine the relationshipbetween green target cost and its relationship to improving sustainableperformance. Study concluded that the application of green target costmethod is not limited to a specific stage of production, but rather requiresintegration with organization's vision, objectives and all its employees. It isassociated with preserving the environment and reducing energy andproducing green products.