Overview

Original Research

THE ROLE OF GREEN TARGET COST IN ACHIEVING THE ENVIRONMENTAL DIMENSION OF SUSTAINABILITY (AN EMPIRICAL STUDY)

AHMED HISHAM MAHMOUD 1, and Dr. ABDUL REDHA LATIF JASSIM 2.

Vol 17, No 09 ( 2022 )   |  DOI: 10.5281/zenodo.7133022   |   Author Affiliation: Research Scholar, Mustansiriya University, Faculty of Administration and Economics, Department of Accounting 1; Assistant Professor, Mustansiriya University, Faculty of Administration and Economics, Department of Accounting 2.   |   Licensing: CC 4.0   |   Pg no: 2009-2021   |   To cite: AHMED HISHAM MAHMOUD, and Dr. ABDUL REDHA LATIF JASSIM. (2022). THE ROLE OF GREEN TARGET COST IN ACHIEVING THE ENVIRONMENTAL DIMENSION OF SUSTAINABILITY (AN EMPIRICAL STUDY). 17(09), 2009–2021. https://doi.org/10.5281/zenodo.7133022   |   Published on: 30-09-2022

Abstract

The research aims to apply the green target cost technology in (Battery Factory/Babylon Factory 2) as one of the modern and successful techniques that can be used to solve the pollution problems that result from production processes, as well as reduce the problems of misallocation , waste of resources and wrong consumption of energy and time from On the one hand, and identifying the method of producing green products with specifications that meet the environmental requirements and conditions on the other hand, where the research problem was to identify the shortcomings in the traditional method of costs followed in the research sample. The green target in the research sample, training employees and preparing courses for them, and stressed the need to address the obstacles that prevent the existence of an effective cost system that contributes to providing environmentally friendly products.

Keywords

green target cost, green product