إطار مقترح لتخفيض تكاليف إنتاج المنتجات الخضراء و الحد من الانبعاثات في ظل التغيرات المناخية : دراسة تطبيقية

الملخص EN

This study deals with a proposed framework for the integration between the green target costing system and material flow cost accounting to reduce the production costs of green products and reduce emissions.

the researcher carried out an applied study on Helwan cement company, and the researcher relied on the deductive approach and the descriptive analytical approach.

the study aims to identify the possibility of applying each of the green target costing (GTC) system in reducing the costs of green products the application of material flow cost accounting (MFCA) in reducing the costs of green products, identifying negative product, waste and emissions, and optimizing the utilization of materials and energy more efficiently.

the study concluded, through the theoretical and applied aspects, that the proposed framework for integration between the green target costing system and material flow cost accounting leads to a reduction in the costs of green products.

learn about positive product cost, negative product handling, defective materials, waste and emissions the study recommended the need to adhere to the application of the proposed framework, which was tested and applied to Helwan cement company, because of its direct impact on reducing costs, reducing emissions and reducing harmful environmental impacts.