Publication Details
Abstract
In an industrious Iraqi environment characterized by challenges related to enhancing efficiency, reducing costs, and improving competitiveness, among other issues, this paper aims to examine the impact of the RE approach integrated with the Attribute-Based Costing system (ABCII) on sustainability and Critical Success Factors (CSFs) for a company striving to evolve its sustainability towards improvement. For its specificity, a 2500 KVA power transformer for 2024 was selected as a subject of applied study (Al-Zawraa General Company / Power Transformers Factory) to illustrate the national infrastructure. It was a practical study that used a whole method in two steps. In the first step of the process, reverse engineering what was done to improve the current transformer design, the iron core, copper windings, and insulators helped make the final product as efficient as possible while meeting international standards for quality and sustainability. In the second step, an ABCII approach was used to link the multiple manufacturing processes to the technical parameters of the transformer. This made it easier to find the unit production costs than using traditional methods. This creates a firm framework for making good business and financial choices. The study showed the classified value of combining RE with ABCII once it was put into use, and its unique aspects are: Lower overall production costs (less waste of inputs and resources; better use of raw materials); better sustainability (fewer emissions and less industrial waste); better use of resources (in line with sustainability goals); Fulfillment of the company's critical success factors (CSFs) by RE, which include lowering costs, improving quality, response time, encouraging product design-based technology innovation, and social and economic outcomes (combined).