Publicado en 3C Empresa – Volume 12, Issue 1 (Ed. 51)
Khaleel Radhi Hasan Alzlzly
The research aims to reduce the costs of sustainable development through the use of strategic cost management methods, characterizing the cost system used to reduce costs in these companies, as well as studying the relationship between the use of modern methods of strategic cost management and reducing the costs of sustainable development, as well as studying the role of reduced costs in achieving the competitive advantage of companies. In addition to its role in assisting in making strategic decisions.
The research methodology relies on the deductive approach, which is the researcher relying on books, letters, dissertations, and scientific articles to enrich the theoretical aspect of the study, formulating the research problem and the research hypothesis, and the inductive approach through designing a questionnaire as a tool for the field study, which was distributed to workers in cement and brick factories in Al-Muthanna Governorate in Iraq. Where the number of the distributed questionnaire reached (200) questionnaires, 175 of which were retrieved, and the validity and reliability of the questionnaire questions and the correlation between all the axes of the questionnaire were calculated, and the values of the correlation coefficient were a statistical function at a significant level (0.05).
The most important findings of the researcher were the existence of a significant positive relationship between the use of strategic cost management methods and reducing the costs of sustainable development, as well as the existence of a positive significant relationship between reducing the costs of sustainable development and achieving competitive advantage and making strategic decisions for companies.
The most important recommendations were that there is a need to pay attention to reducing the costs of sustainable development by adopting strategic cost management methods in cement and brick factories in Al-Muthanna Governorate.
KeywordsStrategic cost management, cost reduction, sustainable development.
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