INTEGRATION OF GREEN TARGET COST SYSTEM AND VALUE ENGINEERING IN ACHIEVING SUSTAINABLE DEVELOPMENT. (AN APPLIED STUDY IN THE STATE COMPANY FOR THE FERTILIZER INDUSTRY, BASRA, IRAQ)
Keywords:
Green Target Cost, Green Product,, Value Engineering, Sustainable DevelopmentAbstract
The research aims to demonstrate the role of modern cost-effective technologies in reducing costs and producing green products, as the green product is based on several dimensions (it works to reduce pollution rates, avoids the use of toxic substances harmful to the environment, uses renewable energy, reduces the use of natural resources and preserves them). In general, a green product is designed or manufactured in a way that minimizes the environmental impact involved in its production, distribution and consumption, the main challenge in creating sustainable green products by integrating the product's environmental and traditional features. By integrating this technology with value engineering technology, which operates a systematic process of technical evaluation of a product to eliminate unnecessary costs and add value while maintaining or re-improving quality, scope and performance, the main procedure in implementing value engineering technology is to conduct analyzes during the design phase of new and modified products. From the point of view of the consumer, and that this analysis will diagnose the basic consumer details, the value engineering technique focuses on improving customer satisfaction with the product, material or process that has been studied by identifying their needs and requirements and working to implement their desires
References
Abubakar, I. R. , Access to sanitation facilities among nigerian households: Determinants and sustainability implications. College of Architecture and Planning, University of Dammam, Saudi Arabia; Sustainability, 9(4), (2017).
Al-Ajaji, Muhammad, Green Marketing, Master's Thesis in Marketing, Faculty of Economics, unpublished, Damascus University, Syrian Arab Republic, (2009-2010).
Al-Bakri, Thamer, (Green Marketing Strategies), applications, case studies, previous studies, enrichment for publication and distribution, Amman, 1st edition, (2012).
Bennett M., Rikhardesson P., Schalteger S., "Environmental management accounting purpose and progress" , Eco-efficiency inindustry and science volume 12, (2003) .
Blocher ,Edward J .and Chem. ,Kung H. and Lin, Thomas W. ,"Cost Management :- A Strategic Emphasis", Mcgraw- Hill, Co. , (2002).
Briciu , Capusneany, 2013 Study : pros and cons for the implementation of target costing method in romanian economic entities , Research submitted to "Dmitri Cantemir" Christian University, Bucharest, Romania
Brodhag, C., & Taliere, S. , Sustainable development strategies: Tools for policy coherence. Natural Resources Forum, 30 , (2006).
Corinne Gendron, le développement durable comme compromis, Québec, (2006) .
Davies.T & Boczko. T, Business accounting and finance, 2nd Edition , (2005)
Dernbach, J. C. , Achieving sustainable development: The Centrality and multiple facets of integrated decision making. Indiana Journal of Global Legal Studies, 10, (2003).
Doney, P.M, & J.P , Cannon Understanding the Influence of National Culture on the Development of Trust, The Academy of Management Review, vol,23 no 3, (2008).
Evers, B. A. , Why adopt the Sustainable Development Goals? The case of multinationals in the Colombian coffee and extractive sector: Master Thesis Erasmus University Rotterdam , (2018) .
hendercks J., '' managing environmental sustainability using target costing '', Chartered professional accounting of Canada, (2015) .
Horvath P. , Berlin S ., '' Green target cost :ready for the green challenge '' ,Cost management , may , (2012)
Hylton, K. N. , When should we prefer tort law to environmental regulation? Washburn Law Journal, 41, Sustainability, (2019).
Karim Eldash , Value Engerning (Course Notes) , Benha University , 42 Publication 153 Citations , 2012 .
L. Tomasin, G. M. Pereira, M. Borchardt, and M. A. Sellitto, “How can the sales of green products in the Brazilian supply chain be increased?” Journal of Cleaner Production, vol. 47, (2013) .
Malone D., '' cost management tools for the environmentally sustainable firm'', Journal of coat management, MAR. , (2015) .
Outler, Philip and others, (Marketing: Its Development - Its Ethical Responsibility - Its Strategy), Part One, translated by Mazen Nafaa, Aladdin House Publications, Damascus (2002).
Paliszkiewicz , J. O. , ‘ Organizational Trust: A Critical Review of the Empirical Research ’ Paper presented at the 2010 International Con ference on Technology Innovation and Industrial Management , 16–18 June , Pattaya , Thailand , (2010).
Ramus, J, Birchall, S and Griffiths, P. , Contract Practice for Surveyors 4 th Edition , (2006) .
Samaneh sharafoddin , 2016 : he Utilization of Target Costing and its Implementation Method in Iran, Department of Accounting, Islamic Azad University Damghan Branch, Damghan, Iran.
Samman, Arif, (Process Re-engineering), Al-Madina Science and Engineering Center website, www.quraan.com, (2000).
Sobhy, Mary Nabil, (Value Engineering Systems as Confirming the Effectiveness of Architectural and Urban Preservation, Master Thesis, Faculty of Engineering, Cairo University, (2007).
Timothy Muia , 2012 study : A Comparative Study of Target Costing Methods , Thesis in the Department of Mechanical and Industrial Engineering presented in partial fulfillment of the requirements for the degree of Master of Applied Sciences (Industrial Engineering) at Concordia, University of Montreal, Canada.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.