دور محاسبة التكاليف فى الرقابة علي التكاليف البيئية : دراسة ميدانية

الملخص EN

This study aimed to identify the availability of a cost accounting system in the plastic bags industry, as well as testing the relationship between the cost accounting system and environmental cost control in these companies.

The model of the study and its hypotheses were built depending on the previous studies.

The study also used the descriptive analytical approach, as well as using the questionnaire as a main tool for data collection from the study sample of (120) companies, while the number of retrieved and available questionnaires for analysis amounted to (99).

The study used the SPSS program in order to test its hypotheses.

The study arrived at several findings including: using the cost accounting system helps an organization to measure the cost of getting rid of environmental impacts of organization activity, the cost accounting system helps to determine the final cost of product accurately after taking into consideration the environmental cost, thus, helping in competition at the market.

The study calls for the necessity of providing the necessary information for the administration to enable it to discover the negative impacts of the firm activity on environment through reports submitted by the firm costing accountant