تحليل التكاليف البيئية و أثرها على ترشيد القدرات الإدارية : ميدانية على المنشأت الصناعية بمحافظة أسيوط

الملخص EN

This study aimed to identify and indicate the importance of environmental cost analysis on the rationalization of administrative decisions in industrial facilities in Assuit Governorate.

In order to achieve the objectives of the study and answer its questions, the study relied on the descriptive approach in dealing with the problem of the study and its hypotheses and achieving its objectives by reviewing the theoretical literature and the previous relevant studies, through which secondary data was obtained which formed the theoretical framework of the study.

In addition, the analytical method was adopted on the practical side based on the answers of the sample of the study and on the survey questionnaire designed for the purposes of this study to reach the results which included 24 questions distributed to the financial officials in the 36 industrial establishments in Assuit Governorate, ) and 30 one of them are restored. Whereas the survey is considered a form tool used to achieve the objectives of the study by testing hypotheses statistically using the SPSS statistical software package the study concluded with a set of results including: The motives of the environmental cost analysis may return to legal, social motives, motives of Consumer and institutions and the existence of a significant positive relation between decisions of the information related to environmental costs users in industrial facilities and the rationalization of administrative decisions.

Senior management's commitment to environmental standards in industrial establishments on the rationalization of administrative decisions affecting a positive impact.

The study suggested some recommendations, the most important of which is the need to urge management to take new decisions that are more rational than the existing decisions, such as closing an existing production line or opening a new line.

There should be an application of cost accounting procedures and an environmental accounting system to provide all the information that are necessary to the disclosure of accounting for environmental impacts in order to preserve the reputation of the facility.