قياس أثر استخدام تحليل التكلفة و العائد للتخلص من مخلفات شركات الغاز على قيمة المنشأة

الملخص EN

Disposal of wastes of the companies in general and gas companies in particular is considered a big economic burden upon the company's balance and value, affecting as well its financial, social, and environmental position.

Disposal of wastes is not a lawful or environmental duty only, but a moral one too.

In order to dispose wastes, technological methods should be followed in order to reach the least amount that can be dealt with in order to achieve sustainable development in these companies, increasing their profitability and achieve social and environmental revenue for society on the other hand.

This study aimed at measuring the impact of using analysis of cost and return to get red of the wastes of the gas companies on the value of companyto reduce the costs of these wastes to the lower level in order to achieve sustainable development also to increase the profit of this companies, to achieve social and environmental return on other hand.

Here emerges the importance of using the analysis of cost and return to get rid of the wastes of the gas companies and defining the financial, economic, and environmental efficiency of disposing wastes which affects the value of the institution.

This study aims to determine the techniques of how the gas companies deal with their industrial activities which influence the domestic market through using cost and profit analysis approach; defining as well the impact of wastes' disposal of gas companies on performance of these companies and the society as a whole.

It also determines the shortness aspects in the used methods of wastes treatment and processing in terms of cost and profits analysis and impact of the proposed approach of disposing wastes of gas companies on the company's value.

Researchers depend upon the inductive-deductive method of publications and review of literatures of industrial activities in gas industry sector.

They also use the field study on some gas companies through designing an investigation form for workers and employees in these companies in attempt to determine the study most important variables that affect the dependent variable and analyzing sensitivity of each variable in attempt to support competitiveness of in industrial institutions.

The study comes several results: that the approval degree on dimension of cost and benefit and its application in gas companies refers to "agree", denoting that employees in gas companies have reasonable perception of the concept of "cost & benefit" Regarding the phrases that measure that dimension, the phrase "Agree very much" for "benefits and costs are expressed by cash units" "transferring costs for losers and benefits for winners into cash value", while the higher phrases for expressing significance of cash assessment of social costs and benefits for concept of cost and benefit.

The recommendation assert the necessity for increasing the state's role in continuous follow up of such companies to make sure of safe disposal of these wastes.