دور إدارة التكلفة البيئية في تحقيق ميزة تنافسية : دراسة في الشركة العامة للصناعات الجلدية-بغداد

الملخص EN

The research seeks to delve into environmental costs and competitive advantages.

The increasing interest of companies in the competitive advantage by preserving the environment from pollution and access to high quality products at low cost and without waste in time, and also seeks to identify the relationship between the management of environmental costs and advantage Competitiveness through the distribution of a questionnaire to obtain the views of managers in the productive, marketing and financial sectors in the State Company for Leather Industries, the problem of research is the lack of interest in the Iraqi environment in general and the sample of research in particular the role of environmental costs management The research was based on the hypothesis that "there is a significant statistical relationship between the management of environmental costs and the priorities of competitive advantage (quality and cost time)." The quality of accounting information is one of the most important elements of decision-making based on fair information, which contributes to increasing the competitive advantage.

The environmental costs positively affect the competitive advantage by providing the necessary data and information about the risk facing the institution and the ease of dealing with the risk and minimizing its effects to the minimum.

, As the disclosure of environmental costs contributes to reducing the risk of effective participation in reducing administrative and financial corruption in those industrial companies, which will lead to the achievement of competitive advantage.