أثر تطبيق نظام التكاليف على أساس النشاط في تخفيض التكاليف البيئية وفقا لمعيار (آيزو 14001)‎ : دراسة تطبيقية في الشركة العامة لصناعة البطاريات معمل بابل

الملخص EN

The research aims to demonstrate the impact of the application of the cost-basedsystem on the activity in reducing the costs of the environment according to thestandard ISO 14001 on the quality of environmental services.

Environmentalaccounting is a tool that provides beneficiaries and decision makers withaccounting information related to environmental performance costs.

Thisinformation contributes to rational investment decisions.

Since the environmentalcosts are taking a high proportion of the costs borne by the company.

Accordingly, information on these costs can no longer be ignored and thus affectthe profitability of the company.

The research was applied in the General Companyfor the manufacture of batteries / Babylon Lab (1) and the researcher used theapplication side by comparing the system adopted in the laboratory sampleresearch and the system (ABC)