أثر استخدام أساليب المحاسبة الإدارية الاستراتيجية على تحقيق الآداء البيئي للمنشأة

الملخص EN

The aim of the research is to clarify the impact of the use of strategic management accounting methods on achieving the environmental performance of enterprises, by clarifying the role of management accounting methods in achieving the environmental performance of industrial facilities, and identifying the most important management accounting methods that can be identified to improve environmental performance.

The research concluded that the management accounting methods, through its adopted approach, can work as a strategic management system that translates the vision and strategy of the organization into operational goals for each of the points of view, and then sets specific performance measures for each of the goals that lead to achieving efficiency and effectiveness in the environmental aspect.

To research that the management accounting methods focus in terms of environmental manufacturing on specific goals such as customer satisfaction and retention, market share and customer profitability, and the organization has to determine a set of measures such as delivery time, defects ratios and customer satisfaction estimates for the followers of perspective goals, Finally, the research concluded that management accounting methods as an approach help to achieve the main objective of environmental marketing, which helps to maximize the environmental performance of industrial facilities through planning, setting goals and aligning strategic initiatives.