The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Measuring production costs by adopting cleaner production technology and its reflection on competitive advantage -Applied research )for the student Karar abd alkareem abdal kadum to obtain Cost & Managerial Accounting certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to measure the cost of production and reach the targeted cost by adopting cleaner production technology through two stages: the first is reducing the environmental waste of production processes to increase the production efficiency of the factory, and the second stage is improving production processes by rehabilitating the stopped production line in the factory with the application and its reflection on the competitive advantage of the economic unit through studying and analyzing the production processes of the factory and identifying the waste with negative environmental impacts caused by those processes and determining the costs incurred to address those effects. The study concluded that the application of cleaner production in the factory led to reducing the production costs of cement produced in the factory (fill – bagged) and thus reaching the targeted cost and achieving the competitive advantage. The application of cleaner production also helped to return a large part of the raw materials that were transformed into waste with an environmental impact that the factory bears and bears additional costs to remove them to the production processes and convert them into a final product. Therefore, it can be said that cleaner production helped reduce the amount of waste and increase the amount of production.
