The College of Administration and Economics at the University of Baghdad discussed, a PhD dissertation in field of Accounting by the student (Mustafa Saeed Hasan) and tagged with (Measuring costs according to green value engineering and the green value chain and its role in achieving sustainable competitive advantage for Iraqi economic units ) , Under supervision of (DR. Manal Jabbar Sorour )
The Iraqi economic units suffer from a significant waste of resources and a rise in the costs of their traditional products, as well as intense competition from competitors’ green products compared to the products of the traditional economic unit. The reason for this is the failure of the Iraqi economic units to apply green cost management techniques.
This research aims to clarify the cognitive foundations of green cost management techniques by focusing on the green value engineering techniques on the product and the green value chain on production processes and measuring the costs of applying the stages and activities of these techniques to get rid of jobs and activities that do not add value and support activities and jobs that add value to reduce costs and optimize exploitation. resources and energy to achieve sustainable competitive advantage for Iraqi economic units.
The above green cost management techniques were applied to achieve the dimensions of sustainable competitive advantage represented by (cost, quality, flexibility, time, innovation, and concern for the environment) in the window air conditioner factory – a 2-ton window air conditioner affiliated with the General Company for Electrical and Electronic Industries in Iraq. In his study, the researcher relied on the economic unit’s data for the year 2023, in addition to repeated field visits to the factory and personal interviews with relevant authorities.
Based on the results of the applied study, several conclusions were reached, the most important of which was that converting the traditional 2-ton window air conditioner into a green and environmentally friendly inverter air conditioner leads to an increase in the cost of raw materials compared to the costs of traditional raw materials, reducing labor wage costs, improving its work efficiency, and increasing its productive life by 25% as a result. Its ability to control temperatures, in addition to reducing electrical energy consumption by 50.7%, and it was also concluded that restarting the R410 environmentally friendly gas recycling device proposed for use in the 2-ton green window air conditioner instead of R22 Freon gas will contribute to reducing the costs of purchasing the gas proposed to be used. In addition to preserving the environment, this type of gas can also be used in other products (15 ton and 20 ton( window air conditioners.
The research recommended the necessity of applying the above green cost management techniques because they lead to transforming the traditional product into a green and environmentally friendly product, in addition to its ability to compete with the characteristics and specifications of other products in terms of cost and selling price.
