The role of environmental costs in achieving competitive advantage in economic units

Abstract

 The research aims to study the impact of environmental costs in achieving competitive advantage in economic units. In achieving the competitive advantage As the environmental costs were measured through the production stages and the classification of environmental costs in the Kufa Cement Factory, the research sample, as for the method of data collection, it was relied on data related to costs and trial balance, which were obtained from the financial and production departments (research sample) to reach the results, and after testing the research hypotheses, a set of conclusions was reached, represented by the importance of the system applied in the economic unit (the research sample) to include identification and disclosure of environmental cost activities as well as disclosure in the financial statements of environmental information such as environmental assets and liabilities, expenditures and revenues related to the environment  And protecting them, and thus this will lead to making correct administrative decisions and choosing appropriate alternatives, resulting in the production of environmentally friendly products or less environmental damage than products that are not environmentally friendly and in a way that helps achieve the competitive advantage of those units.