Modeling Effective Budgeting and Production For Sustainable Competitive Advantage: Evidence from Kufa Cement Factory, Iraq
The current study aims at conceptualizing time-driven activity-based budgeting and cleaner production (CP) techniques and their integration in achieving sustainable competitive advantage by applying them at Kufa Cement Factory, an economic unit under the Iraqi Ministry of Industry. The research reac...
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| Format: | Article |
| Language: | English |
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2024-12-01
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| Series: | Foundations of Management |
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| Online Access: | https://doi.org/10.2478/fman-2024-0018 |
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| author | ALAWAED Husam Muhammed Ali AL-KAWAZ Salah Mahdi Jawad ABBAS Ali Abdulhassan ALNASRAWI Salam Adil Abbas |
| author_facet | ALAWAED Husam Muhammed Ali AL-KAWAZ Salah Mahdi Jawad ABBAS Ali Abdulhassan ALNASRAWI Salam Adil Abbas |
| author_sort | ALAWAED Husam Muhammed Ali |
| collection | DOAJ |
| description | The current study aims at conceptualizing time-driven activity-based budgeting and cleaner production (CP) techniques and their integration in achieving sustainable competitive advantage by applying them at Kufa Cement Factory, an economic unit under the Iraqi Ministry of Industry. The research reached several crucial conclusions. Two techniques are integrated as a hybrid model based on time-driven activity budgeting with CP for the reciprocal relationship between contemporary management accounting techniques. This model gets rid of environmental problems, identifies idle energy as output from the time-driven activity-based budget, and uses it for increasing the production, sales, and profitability. The most important recommendation is that strategic thinking should be leveraged for economic unit management and competitive advantage as it is characterized by strong insights, environmental sensing, etc. It can analyze and interpret the information and has a comprehensive knowledge on various aspects of the economic unit and its requirements. The strategies must be defined to leverage the manpower and resources and translate the goals into victory. |
| format | Article |
| id | doaj-art-853944f8b7a349c89a891fef53f8d7e7 |
| institution | Kabale University |
| issn | 2300-5661 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Foundations of Management |
| spelling | doaj-art-853944f8b7a349c89a891fef53f8d7e72025-02-02T15:48:06ZengSciendoFoundations of Management2300-56612024-12-0116129531010.2478/fman-2024-0018Modeling Effective Budgeting and Production For Sustainable Competitive Advantage: Evidence from Kufa Cement Factory, IraqALAWAED Husam Muhammed Ali0AL-KAWAZ Salah Mahdi Jawad1ABBAS Ali Abdulhassan2ALNASRAWI Salam Adil Abbas3Department of Accounting, College of Administration and Economics, University of Karbala, Karbala, IRAQDepartment of Accounting, College of Administration and Economics, University of Karbala, Karbala, IRAQDepartment of Accounting, College of Administration and Economics, University of Karbala, Karbala, IRAQDepartment of Accounting, College of Administration and Economics, University of Karbala, Karbala, IRAQThe current study aims at conceptualizing time-driven activity-based budgeting and cleaner production (CP) techniques and their integration in achieving sustainable competitive advantage by applying them at Kufa Cement Factory, an economic unit under the Iraqi Ministry of Industry. The research reached several crucial conclusions. Two techniques are integrated as a hybrid model based on time-driven activity budgeting with CP for the reciprocal relationship between contemporary management accounting techniques. This model gets rid of environmental problems, identifies idle energy as output from the time-driven activity-based budget, and uses it for increasing the production, sales, and profitability. The most important recommendation is that strategic thinking should be leveraged for economic unit management and competitive advantage as it is characterized by strong insights, environmental sensing, etc. It can analyze and interpret the information and has a comprehensive knowledge on various aspects of the economic unit and its requirements. The strategies must be defined to leverage the manpower and resources and translate the goals into victory.https://doi.org/10.2478/fman-2024-0018tdabbcpsustainable competitive advantagecompetitive strategiesenvironmental strategiesm4d57e39h60 |
| spellingShingle | ALAWAED Husam Muhammed Ali AL-KAWAZ Salah Mahdi Jawad ABBAS Ali Abdulhassan ALNASRAWI Salam Adil Abbas Modeling Effective Budgeting and Production For Sustainable Competitive Advantage: Evidence from Kufa Cement Factory, Iraq Foundations of Management tdabb cp sustainable competitive advantage competitive strategies environmental strategies m4 d57 e39 h60 |
| title | Modeling Effective Budgeting and Production For Sustainable Competitive Advantage: Evidence from Kufa Cement Factory, Iraq |
| title_full | Modeling Effective Budgeting and Production For Sustainable Competitive Advantage: Evidence from Kufa Cement Factory, Iraq |
| title_fullStr | Modeling Effective Budgeting and Production For Sustainable Competitive Advantage: Evidence from Kufa Cement Factory, Iraq |
| title_full_unstemmed | Modeling Effective Budgeting and Production For Sustainable Competitive Advantage: Evidence from Kufa Cement Factory, Iraq |
| title_short | Modeling Effective Budgeting and Production For Sustainable Competitive Advantage: Evidence from Kufa Cement Factory, Iraq |
| title_sort | modeling effective budgeting and production for sustainable competitive advantage evidence from kufa cement factory iraq |
| topic | tdabb cp sustainable competitive advantage competitive strategies environmental strategies m4 d57 e39 h60 |
| url | https://doi.org/10.2478/fman-2024-0018 |
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