التوافق بين التكلفة المستهدفة الخضراء ونشر وظيفة الجودة المستدامة لبناء ميزة تنافسية مستدامة

الملخص EN

The research aims to study and analyze the compatibility between the green target cost and the dissemination of the sustainable quality function and its importance in building a sustainable competitive advantage, as well as the application of the compatibility between the green target cost and the dissemination of the sustainable quality function to build a sustainable competitive advantage in the Iraqi economic units by applying to one of the sustainable products in the economic unit The subject of the research, as the research problem enables the Iraqi industrial economic units to weakly keep pace with technological developments, the high costs of their products and the low level of their quality and sustainability as a result of their poor awareness of contemporary strategic management accounting techniques with their various methods, Among them is the green target cost and the deployment of the sustainable quality function.

In order to test the research hypothesis, Al-Zawraa State Company for Electrical and Electronic Industries was chosen as the application.

The research found a compatibility between the green target cost and the deployment of the sustainable quality function that achieves a sustainable competitive advantage.