Reflection of applying green target costing technique in reducing costs

Abstract

The researcher aims to demonstrate the impact of applying green target costing techniques on reducing cement production costs through the use of clean fossil fuels. This is in light of increased costs, particularly fixed costs, due to frequent production stoppages and reduced output, as well as the high fuel costs at the plant, which lead to increased production costs. Consequently, the selling price of cement fails to cover production costs. Therefore, the research aims to utilize clean energy for generating electrical and thermal energy to improve the production process and reduce costs by adopting environmentally friendly solutions to minimize environmental pollution in cement manufacturing.