The Role of Lean Manufacturing in Supporting Competitive Sustainability through the Implementation of Cleaner Production Principles) An Applied Study at Al-Diwaniyah Dairy Factory (

Authors

  • Wissam Abdul-Kazem Abdul-Ridha Post-Graduate Institute for Accounting Financial Studies – University of Baghdad
  • أ.م. فائزة ابراهيم محمود الغبان Post-Graduate Institute for Accounting Financial Studies – University of Baghdad

Keywords:

Lean Manufacturing, Cleaner Production, Competitive Sustainability, Al-Diwaniya Dairy Factory, Continuous Improvement, Operational Efficiency

Abstract

This research aims to highlight the role of lean manufacturing in supporting competitive sustainability through the application of cleaner production principles, via a case study conducted at Al-Diwaniya Dairy Factory. The industrial sector faces increasing challenges related to rising production costs, resource wastage, and environmental pressures, which compel organizations to seek more efficient and sustainable production methods. A descriptive-analytical methodology was adopted, utilizing data collection tools such as questionnaires and direct interviews with a sample of factory employees, including administrative and technical levels. Statistical analysis was employed to test hypotheses and measure the relationship between lean manufacturing dimensions (such as waste reduction, continuous improvement, and just-in-time production) and cleaner production principles (including resource efficiency, emission reduction, and waste management), and their impact on enhancing the factory’s competitive sustainability. The results revealed a statistically significant correlation between the application of lean manufacturing principles and improvements in environmental and operational performance indicators, which in turn strengthened the factory’s competitive advantage. The study also demonstrated that the integration of lean manufacturing and cleaner production contributes to cost reduction, increased resource efficiency, and a balanced achievement of economic and environmental objectives.

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Published

2026-06-30

How to Cite

The Role of Lean Manufacturing in Supporting Competitive Sustainability through the Implementation of Cleaner Production Principles) An Applied Study at Al-Diwaniyah Dairy Factory (. (2026). Journal of Accounting and Financial Studies ( JAFS ), 21(75), 366-375. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2588