تأثير ثقافة الاستدامة على تقنيات إدارة التكلفة الاستراتيجية لتحقيق ميزة تنافسية مستدامة

الملخص EN

Sustainability has become the focus of attention of many economic units because of their impact on the continuation of competition in the market, and because the degree of success has become measured depends on the amount of the contribution of these units to achieving the requirements of sustainability, and this requires the establishment of a culture of sustainability among workers in the economic unit and their transformation towards sustainable behavior to reduce waste of the available resources and achieving a sustainable competitive advantage that is difficult to imitate by competitors, the research aims to an analytical study of the culture of sustainability by identifying the concept of culture, the concept of sustainability, the concept of a culture of sustainability and the principles on which it is based, its tools, and the advantages that it achieves when applied in economic units, and a statement the effect of the culture of sustainability on the techniques of strategic cost management, identifying the nature of the sustainable competitive advantage that can be achieved, and in order to achieve the goal of the research, the research was divided into five sections: the first topic dealt with the research methodology, while the second topic included the relationship between the culture of sustainability and the behavior of the economic unit, while the third topic dealt with the philosophical framework of techniques for strategic cost management and sustainable competitive advantage, while, the fourth topic deals with the culture of sustainability and its impact on the techniques of strategic cost management in the factory, the research sample (Wasit textile and weaving factory), while the fifth topic includes the most important conclusions and recommendations that have been reached.