Activating the role of cost management strategy in support of cleaner production technology

Faleh Al-Muthana Badr Al-Zaidi, M.; M. D. Khalid Ghazi Abboud, A.

	Activating the role of cost management strategy in support of cleaner production technology
Journal of Administration and Economics
Article 1, Volume 0, Issue 93, 2018, Pages 212-227
Authors
M. Faleh al-Muthana Badr al-Zaidi; A. M. D. Khalid Ghazi Abboud
Abstract
Interesting in environmental issues and sustainable development lead the companies to adopt methods and techniques contribute to the reduction of bad results of its activities on the environment, and cleaner production techniques appeared in this area which is described as a strategy aimed to increasing environmental efficiency and reduce costs of environmental by reducing pollution and thus maximize the value of the company environmentally. The contemporary cost management strategy model assumes the that the economic dimension alone can deliver the excellence of company in today business environment, and that this model in its present form can not contribute to the provision of appropriate information to support the application technique cleaner production for discounted the impact of environmental and social in achieving strategic goals. And that the expansion of the current model to include these dimensions requires fundamental changes in the techniques and methods of cost management strategy to provide full support for the application of cleaner production technology and the statement of it s effect in economic terms on the performance of the company. From this standpoint, the research seeks to activate the role of strategic cost management in support of cleaner production technology through the discussion of the main strategies for cleaner production and its impact on the expected role of strategic cost management to play in the of support it. Through the proposed model. The research most important results that the adoption of environmental-economic efficiency strategy (Eco-Efficiency) input to the application of cleaner production will be reflected on the philosophy of strategic cost management techniques and tools in support of the environmental dimension as a competitive advantege. In light of this research recommends that Iraqi companies should adopt cleaner production technology and the adoption of cost management techniqes that support this technology
Keywords
Axis Accounting

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