%0 Journal Article
%T Green Activity-Based Costing to Enhance Production Flow and Its Impact on Sustainable Development
%A Alaa Muhammad Obaid
%A Haitham Sahib Saeed
%A Thanaa Nasser Nayef
%A Hakeem Hammood Flayyih Al-Fandawi
%J Journal of Organizational Behavior Research
%@ 2528-9705
%D 2026
%V 11
%N 2
%R 10.51847/yVH56hBLUX
%P 237-249
%X Economic units are facing continuous challenges in competitive environments due to the constant change and development of costing management strategies and the technologies they rely on to achieve their goals, either to reduce costing or improve the quality level and reduce waste and loss to preserve rare materials. The central challenge of the economic unit is to fulfil its responsibility and obligations to the environment, and one of the modern techniques that concerns in finding solutions to these challenges is the Costing System (CY) according to green activities (G-ABC) and its impact in reducing the environmental contamination levels through enhancing the production activity with concern to the green activity, thus transforming the environmental efforts from financial burdens to the economic unit to a strategic investment with an active role in protecting resources and achieving efficient production flow, in accordance with the rising risk of resources scarcity and to reduce the quantity of contaminants levels and its impact in achieving sustainability Development (SD). This research was applied in Kufa Cement factory. Results reflected a reduction in loss and waste; thus, management of environmental waste and limiting ecological contaminants were achieved, as well as reducing the environmental costs.
%U https://odad.org/article/green-activity-based-costing-to-enhance-production-flow-and-its-impact-on-sustainable-development-edziba9wijwp9xi