Cost Dimension Analysis of Cleaner Production Techniques and Their Impact on Reducing Operating Costs (An Applied Study in Al-Diwaniyah Dairy Factory)

Authors

  • Wissam Abdul-Kazem Abdul-Ridha Post-Graduate Institute for Accounting Financial Studies – University of Baghdad
  • Assist. Prof. Faiza Ibrahim Al-Ghaban Post-Graduate Institute for Accounting Financial Studies – University of Baghdad

Keywords:

Cleaner Production, Cost Analysis, Operating Costs

Abstract

This research aims to analyze the cost dimension of cleaner production technologies and assess their impact on reducing operating costs through a practical application in Al-Diwaniyah Dairy Factory. The research responds to the growing need to adopt sustainable production methods that enhance efficiency and minimize waste and pollutants, particularly amidst the environmental and economic challenges facing the industrial sector. The research adopts an applied analytical approach, collecting data through interviews, operational record analysis, and structured questionnaires directed at key personnel in the factory. The research focuses on comparing operating costs before and after implementing a set of cleaner production technologies, which include improving energy efficiency, reducing raw material waste, and reusing water in industrial processes. The findings demonstrate that cleaner production technologies significantly contributed to lowering operating costs, reducing waste, and enhancing production performance. Moreover, these technologies are shown not to be a financial burden, as often perceived, but rather lead to tangible savings in the medium and long term. The research recommends expanding the application of such technologies across the local industrial sector and providing the necessary technical and institutional support for their broader adoption.

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Published

2026-09-30

How to Cite

Cost Dimension Analysis of Cleaner Production Techniques and Their Impact on Reducing Operating Costs (An Applied Study in Al-Diwaniyah Dairy Factory). (2026). Journal of Accounting and Financial Studies ( JAFS ), 21(76), 219-231. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2734