Publication Details
Abstract
The research aims to identify the concept of a sustainable environment, its objectives, indicators, and aspects of developing its objectives to reach efficiency in the system related to the relationship of living organisms with the components of the environment, as well as the concept of cost management techniques, their types, areas of use, and how to benefit, through a systematic framing of the orientation of the world and the surrounding environment to how to preserve The available resources and how to dispose of them for the sake of prosperity and the preservation of resources for future generations were based on a questionnaire distributed to industrial professionals in the city of Kirkuk during the year 2023 (65 questionnaires), and the data was analyzed by the statistical program SPSS 23.The research came out with a number of conclusions, the most important of which is the need to take care of sustainable development as a strategic goal not only with regard to the economy but for all social, environmental, and political levels, in addition to the existence of a correlation and impact between cost management techniques and sustainable development. The research also presented a set of recommendations, perhaps the most important of which is paying attention to sustainable development as a goal that develops society through the behavior of its members and preparing various plans that include the environment, society, and people together within a comprehensive future strategic plan for multiple stages.