قياس تكاليف الالتزام البيئي بالجامعات المصرية بالتطبيق علي المستشفيات الجامعية

الملخص EN

This present research aimed to identify the relationship between environmental commitment costs and environment management.

The main objective of the study is achieved by illuminate on a group of sub-objectives represented in examining the relationship between the costs of environmental commitment and each of the following environmental objectives: Performance, Pollution control, environmental waste reduction This research relied on the description analytical approach in order to reach its specific objectives.

This approach was built on combining the theoretical study with the field study in order to reach an effective framework by designing a survey list that was distributed workers in senior management, managers of administrative departments, and accountants in accounting units in university hospitals (medical centers) at Mansoura University, and all survey lists were valid for analyzing the results of the answers received in them statistically.

The general results of the study showed the validity and effectiveness of the proposed research model, indicating that there is a strong direct correlation between the costs of environmental commitment and environmental management systems in three dimensions (environmental goals, environmental performance, and pollution control).