استعمال التكلفة المستهدفة الخضراء و هندسة القيمة كإطار متكامل لتنفيذ منهج ZEMCH في قطاع الإنشاءات العراقي

Abstract EN

The main objective of the research is to study and analyze the complementarities between green target costs and value engineering in implementing the ZEMCH approach to achieve a sustainable competitive advantage in the Iraqi economic units operating in the construction sector.

The research problem is the weak ability of these units to compete with foreign economic units, due to their poor awareness Modern techniques of management accounting and advanced approaches in the field of building and construction, especially the ZEMCH approach, and its inability to provide environmentally friendly products in light of the spread of a culture of sustainability and sustainable construction.

In order to address the research problem and achieve its objectives, the two techniques of green target costing and value engineering were chosen for their application as an integrated framework for implementing the ZEMCH approach in the field of building and construction by providing sustainable buildings, as the application was applied to a selection of Iraqi companies specialized in the field of construction after evaluating their projects according to a set of criteria Sustainable construction, and then submitting sustainable alternative proposals in the implementation of construction projects in the Iraqi environment.

The research came to a set of conclusions, the most important of which are: Proving the applications of green target cost and value engineering in the construction sector to present possible sustainable building proposals and alternatives instead of many traditional materials used, starting from site selection and preparing the land for construction through the use of environmentally friendly (sustainable) building materials and ending with the use of energy Renewable energy and energy savings, and the different steps for applying green target cost and green value engineering in construction sector companies compared to the industrial sector.

It is better, just as calculating the benefits of sustainability cannot be calculated simultaneously and compared to the costs.

Rather, the benefits of sustainability are obtained over many years and in multiple forms and forms, and to prove the applications of value engineering in the field of energy consumption alternatives and its ability to provide sustainable alternatives that are commensurate with the requirements of sustainable construction, both in terms of Whether it pertains to water heaters, light bulbs, or other electrical appliances.