Classification and measurement of environmental costs using the material flow cost accounting technique and its role in optimizing the use of available resources An applied study at Babel Tires Factory
This research aims to demonstrate the classification and measurement of environmental costs according to the material flow cost accounting technique as one of the environmental management accounting techniques and the benefits of the information it provides, and its role in reducing costs, improvin...
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| Format: | Article |
| Language: | Arabic |
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college of Administration and Economics ALIraqia university
2022-02-01
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| Series: | مجلة الدراسات الاقتصادية والادارية |
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| Online Access: | https://easj.aliraqia.edu.iq/index.php/easj/article/view/8 |
| _version_ | 1797450852866195456 |
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| author | Baydaa Fadhil Jasim |
| author_facet | Baydaa Fadhil Jasim |
| author_sort | Baydaa Fadhil Jasim |
| collection | DOAJ |
| description |
This research aims to demonstrate the classification and measurement of environmental costs according to the material flow cost accounting technique as one of the environmental management accounting techniques and the benefits of the information it provides, and its role in reducing costs, improving the quality of products and optimal utilization of available resources and energy, through an applied study in Babel Tire Factory. The researcher reached a set of conclusions, the most important of which are: The use of material flow accounting provides appropriate information for management about environmental costs, which contributes to reducing these costs and then reducing the total costs and improving the quality of products. The flow of materials by the economic unit, the research sample to classify and measure the environmental costs, because this will help the administration in knowing the size and value of the waste, the increase in the rates of environmental pollution and the ineffective exploitation of the available resources and energy, which enables it to manage and control it and then take decisions that lead to the reduction of the total effects Environmental improvement, improving the quality of its products and reducing the total costs.
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| first_indexed | 2024-03-09T14:46:37Z |
| format | Article |
| id | doaj.art-969ccfe36f1b40cba6ff022b1e80c749 |
| institution | Directory Open Access Journal |
| issn | 2790-2560 3005-3625 |
| language | Arabic |
| last_indexed | 2024-03-09T14:46:37Z |
| publishDate | 2022-02-01 |
| publisher | college of Administration and Economics ALIraqia university |
| record_format | Article |
| series | مجلة الدراسات الاقتصادية والادارية |
| spelling | doaj.art-969ccfe36f1b40cba6ff022b1e80c7492023-11-27T06:23:14Zaracollege of Administration and Economics ALIraqia universityمجلة الدراسات الاقتصادية والادارية2790-25603005-36252022-02-011110.58564/EASJ/1.1.2022.4Classification and measurement of environmental costs using the material flow cost accounting technique and its role in optimizing the use of available resources An applied study at Babel Tires FactoryBaydaa Fadhil Jasim0Central Technical University / Institute of Technical Management - Iraq This research aims to demonstrate the classification and measurement of environmental costs according to the material flow cost accounting technique as one of the environmental management accounting techniques and the benefits of the information it provides, and its role in reducing costs, improving the quality of products and optimal utilization of available resources and energy, through an applied study in Babel Tire Factory. The researcher reached a set of conclusions, the most important of which are: The use of material flow accounting provides appropriate information for management about environmental costs, which contributes to reducing these costs and then reducing the total costs and improving the quality of products. The flow of materials by the economic unit, the research sample to classify and measure the environmental costs, because this will help the administration in knowing the size and value of the waste, the increase in the rates of environmental pollution and the ineffective exploitation of the available resources and energy, which enables it to manage and control it and then take decisions that lead to the reduction of the total effects Environmental improvement, improving the quality of its products and reducing the total costs. https://easj.aliraqia.edu.iq/index.php/easj/article/view/8Environmental costs, material flow cost accounting |
| spellingShingle | Baydaa Fadhil Jasim Classification and measurement of environmental costs using the material flow cost accounting technique and its role in optimizing the use of available resources An applied study at Babel Tires Factory مجلة الدراسات الاقتصادية والادارية Environmental costs, material flow cost accounting |
| title | Classification and measurement of environmental costs using the material flow cost accounting technique and its role in optimizing the use of available resources An applied study at Babel Tires Factory |
| title_full | Classification and measurement of environmental costs using the material flow cost accounting technique and its role in optimizing the use of available resources An applied study at Babel Tires Factory |
| title_fullStr | Classification and measurement of environmental costs using the material flow cost accounting technique and its role in optimizing the use of available resources An applied study at Babel Tires Factory |
| title_full_unstemmed | Classification and measurement of environmental costs using the material flow cost accounting technique and its role in optimizing the use of available resources An applied study at Babel Tires Factory |
| title_short | Classification and measurement of environmental costs using the material flow cost accounting technique and its role in optimizing the use of available resources An applied study at Babel Tires Factory |
| title_sort | classification and measurement of environmental costs using the material flow cost accounting technique and its role in optimizing the use of available resources an applied study at babel tires factory |
| topic | Environmental costs, material flow cost accounting |
| url | https://easj.aliraqia.edu.iq/index.php/easj/article/view/8 |
| work_keys_str_mv | AT baydaafadhiljasim classificationandmeasurementofenvironmentalcostsusingthematerialflowcostaccountingtechniqueanditsroleinoptimizingtheuseofavailableresourcesanappliedstudyatbabeltiresfactory |