This study aims to integrate green target costing and activity-based budgeting as modern cost management techniques in a men's clothing factory in Najaf, affiliated with the General Company for Textile Industries in Babil Governorate. This approach is based on an integrated approach to achieve a competitive advantage.

Accordingly, the study's problem revolves around traditional methods, approaches, and systems in cost accounting and management, which have become incapable of providing useful information that helps these economic entities in general, and those in control in particular, meet modern requirements that enable them to survive in this environment and achieve a competitive advantage.

Target Costing, Activity-Based Budgeting, Environmental Sustainability

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