أثر التكامل بين استخدام تكاليف تيار القيمة و الإفصاح المحاسبي عن الأداء البيئي لتحقيق ميزة تنافسية : دراسة تطبيقية على أحدى شركات قطاع البتروكيماويات

Abstract EN

The evolution of our modern world in various economic and service areas, the result of which was the creation of industry large-scale and diversified production and medium-sized facilities with complementary production and significance for large industries and for normal consumption even small industries that are proportional to a given volume of consumption all this complements the real concept of artistic and technological progress in the means of production different, the evolution has involved all aspects in physical or even non-material terms and was a product of the process of evolution in science.

Humanity is the emergence of a flexible the development of our modern world in various economic fields has in turn reflected on industry, and therefore the industrial field has found itself required to change those traditional concepts that it used to make in the manufacture of products.

Competition is the main factor that led to the emergence of concepts of flexible thought.

This change from the emergence of flexible accounting, all these developments in order to make the customer in the first place in the process of thinking, and as the inputs to the industrial process must have outputs and the product of course is accompanied by a set of waste production, these residues negative environmental impact.

It is imperative that the industrial process pay attention to its social responsibility and this responsibility must be disclosed in the lists of the financial institution to recognize the means it provides to preserve the environmental process.

Hence, the modern trends of flexible industry as well as environmental responsibility and recognition have become one of the most important means to acquire competitive advantage.

The role of the industrial institution towards society has become a goal such as the goals of the industrial institution.

Just as the corporation seeks to maximize its profits, reduce its costs, achieve competitive advantage and carry out its environmental role openly in its financial statements, the aim of this research is to measure the effect of the integration between the use of value stream costs and accounting disclosure on environmental performance to achieve a competitive advantage.