أنموذج كمي لقياس تكاليف أضرار التلوث الضوضائي الداخلي و أثره على الأرباح في الشركات الصناعية : دراسة تطبيقية على شركة ئاسن كار لتجارة و صناعة الهياكل الحديدية

Abstract EN

The most industrial companies managements are ignoring the environmental costs because of the special nature of this type of costs, the difficulty of measured and allocated accurately, and the lack of absolute agreement on how to treat and disclosure them, which leads to the lack of accuracy and integrity of the financial results disclosed in the reports and financial statements of these companies.

The researchers and through the theory approach of this search give a definition to the concept of environmental pollution, environmental costs and types of it, and then the importance of measuring elements of the environmental costs of pollution.

Through the applied part of the search, the researchers used the model of quantitative measurement of the elements of the costs of pollution (noise) and apply it to one of the important industrial companies operating in Erbil, to demonstrate the impact of the measurement of these elements on the results of this company.

The researchers are reached to a set of conclusions the most important of it is : that the company's management haven’t any idea about the importance of measuring the environmental cost elements, and lack of awareness of the importance of the impact of these costs on the company's results, prompting the researchers to recommend emphasizing the importance of this aspect and try to take advantage of scientific studies to develop the practice of accounting practice in this company and similar companies operating in the same sector.