The College of Administration and Economics at the University of Baghdad discussed, a PhD dissertation in field of Accounting by the student (Khaleel Radh Hasan ) and tagged with (The Role of Green Target Cost and Green Value Chain in Reducing the Costs of Environmental Failure in the Iraqi Economic Units) , Under supervision of (Prof. Dr. Manal Jabbar Soror )
Due to the increasing interest in contemporary green concepts, technologies and methods to determine and measure the costs of environmental failure and for the purpose of making the right decisions, and the pollution left by economic units as a result of their production operations, and in light of the current conditions and the intense competition that Iraqi companies suffer from due to the invasion of the local markets with a large number of foreign products with a high price Which put Iraqi companies under many pressures for several reasons, the most important of which is the high cost of their products, low level of quality, lack of application of contemporary costing techniques, and failure to develop competitive strategies that would enable them to get out of the situation they are in, especially since there are many problems in the Iraqi economic units. Which the units can avoid in order to reduce the costs of environmental failure, and one of the most important problems is the high costs of environmental failure as a result of the treatment of residues and waste resulting from production processes as well as harmful gases emitted into the atmosphere as a result of operating electric power plants, and this requires the economic units to pay attention to the use of technologies Contemporary cost oriented towards providing environmentally friendly products at a reduced cost to suit the changes of the modern environment.
The research aims to present the knowledge foundations of the green target cost and the green value chain in manufacturing processes and to demonstrate their impact on reducing the costs of environmental failure, protecting the environment, reducing pollution, optimal use of the resources of the economic unit, and reducing treatment costs. Through previous studies as well as practical application in one of the Iraqi economic units.
The study was applied in the Middle Refineries Company / Al-Dora Refinery and the selection of ready-made fat products by relying on the data of the economic unit of the research sample as well as personal interviews and field visits.
Based on the theoretical and applied study, the research recommends that the green target cost and the green value chain contribute significantly to reducing the costs of environmental failure through the application of its steps and activities on fat products and contribute to the optimal exploitation of scarce energy resources and improve the environmental performance of Iraqi economic units and produce low-cost and environmentally friendly products Improving the image and reputation of the economic unit.
