تحليل التكاليف البيئية على أساس الأنشطة و دوره في تحسين الأداء البيئي للوحدات الإقتصادية : (دراسة تطبيقية على معمل سمنت الكوفة)‎

الملخص EN

The research aims to study and analyze the environmental costs on the basis of the activities in the Kufa cement plant and to study the performance indicators and to know the extent to which they are used by reducing the environmental costs in the Kufa cement plant.

This is through the application of efficiency and effectiveness indicators as one of the most important types of performance indicators, as problem that the cement plant suffers Kufa is not using modern accounting techniques, as well as not calculating the environmental costs caused by its industrial activities.

in addition, it suffers from the lack of a strategy to reduce environmental costs.

These environmental costs have negative impacts on the environment and society.

The Kufa cement plant has been chosen as the sample a of research, as it is one of the economic units that cause pollution.

The researchers have reached an analysis of environmental costs on the basis of activities, improvement of environmental performance and reduction of environmental costs through the use of performance indicators (efficiency, effectiveness and economic).

The researchers have concluded that the failure to use modern accounting techniques in separating, measuring and analyzing environmental costs on the basis of the basis of the activities in the Kufa cement plant.

The study recommends the need to train employees and accountants to use modern accounting techniques in separating, measuring and analyzing environmental costs based on the activities in the Kufa Cement Plant