THE ROLE OF THE GREEN VALUE CHAIN IN REDUCING COSTS AND ENHANCING SUSTAINABLE COMPETITIVE ADVANTAGE

Abstract

The study aims to demonstrate the green value chain technology as one of the management
accounting techniques and its role in reducing costs and enhancing the sustainable
competitive advantage in industrial economic units by analyzing the activities of the
economic unit to green activities friendly to the environment and correcting these activities
towards the requirements of the modern manufacturing environment, and to achieve the goal
of this research The descriptive approach was used by designing a questionnaire as a main
tool for collecting data and information and distributed to workers in a group of industrial
companies in Iraq, and the data was analyzed using the statistical program spss, and the
research reached the necessity of applying the green value chain as it is considered one of
the green technologies in the companies.