استدامة تقنيات إدارة التكلفة الاستراتيجية لتقليل الفاقد و تحقيق ميزة تنافسية مستدامة

Abstract EN

In light of the successive and continuous technological developments, and the intensification of competition between economic units in their quest to increase their market share, these units have been searching for new technologies to ensure that they remain in the market or improve these technologies to obtain sustainable competitive advantages, the research aims to study the techniques of strategic cost management that work On reducing the loss of the resources available to the economic unit, explaining the knowledge pillars to reduce waste, identifying the nature of the sustainable competitive advantage, and in order to achieve the goal of the research, the research was divided into five topics: The first topic dealt with the research methodology, while the second topic dealt with the philosophical framework of strategic cost management techniques and knowledge pillars.

For the waste reduction approach, while the third topic deals with the sustainable competitive advantage, and the fourth topic includes the practical side of 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.