تقييم دور نظام التكاليف على أساس الأنشطة ABC في إدارة التكاليف البيئية في الشركات الصناعية : دراسة حالة في الشركة العامة للصناعات المطاطية و الإطارات في النجف الأشرف

الملخص EN

This study aims to evaluate the role of Activity Based Costing (ABC) in managing the environmental costs.

The study includes a case study of existing accounting practices in the State Company for Rubber and Tires Industries in Najaf to show whether the activity based costing method can estimate the environmental costs of the final products more accurately than the traditional systems do.

The findings indicate that the existing accounting system of the sample company can’t show the environmental costs separately, and then can’t provide comprehensive information on environmental costs to meet the environmental management decision-making needs.

In addition, it includes the environmental cost into manufacturing costs, which leads to distort the actual product costs and leads to make wrong decisions.

Therefore, using an activity based costing can solve the problem of environmental cost evaluation by improving the allocation process of environmental costs in order to reflect the true product costs.

The results also indicate that application of activity based costing ABC in Iraqi manufacturing companies can provide useful information for use in environmental management system and help managers incorporate environmental costs into their decision making processes.