Abstract

The Iraqi economic units suffer from a significant waste of resources and energy and a rise in the costs of their traditional products, as well as intense competition from competitors’ green products compared to the products of the traditional economic unit. The reason for this is the failure of the Iraqi economic units to apply green cost management techniques. This research aims to Introducing the concept of green value engineering technology, its goals, sustainable competitive advantage and its dimensions, and measuring the costs of applying the stages of this technology to eliminate activities that do not add value and support activities that add value through (change, replacement, redesign) to achieve the dimensions of sustainable competitive advantage represented by (cost, quality, , innovation, and concern for the environment) in the window air conditioner factory. The researcher relied in his study on the data of the economic unit for the year 2023, in addition to repeated field visits to the factory and personal interviews with the relevant authorities. Several conclusions were reached, including that converting the traditional 2-ton window air conditioner into a green and environmentally friendly inverter air conditioner leads to an increase in the costs of raw materials because these materials are green and environmentally friendly compared to non-green and environmentally friendly raw materials, improving the efficiency of its work and increasing its productive life as a result of its ability to control degrees. Heat, in addition to reducing electrical energy consumption by 50.7%, in addition to preserving the external environment as a result of replacing non-environmentally friendly gas with environmentally friendly gas also contributes to improving the quality of the performance of the window air conditioner, and the innovation of nanotechnology contributes to preserving the environment and improving the quality of the air conditioner’s performance. Al-Shabaki, in addition to eliminating bacteria and preserving the indoor environment by improving the air entering it.

Paper type; Research paper

Keywords: green value engineering, information stage, job analysis stage, creativity stage, sustainable competitive advantage.