<![CDATA[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.]]>
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