دور محاسبة التكاليف البيئية في تحديد قرار التسعير في المؤسسة الانتاجية الجزائرية : دراسة حالة

Abstract EN

In order to preserve the environment, Algeria has enacted a number of laws, beginning with the Environment Act of 1983, which aims to protect the environment, but it is constantly deteriorating.

Production institutions are largely responsible for pollution in Algeria.

The study examined the interest of the Algerian production institutions in environmental issues and their ability to measure the environmental costs and their impact on the price of the Algerian product.

The field study was conducted on the Algerian production institutions participating in the national production exhibition in its 25th edition in 2016.

The results proved that These institutions consider environmental costs as additional costs that contribute to product price increases, as opposed to studies that have shown that measuring environmental costs can reduce overall costs and reduce prices.

This gives them a competitive advantage and makes the environmental orientation profitable..