تحديد وتخصيص تكاليف الهدر باستخدام اسلوب تدفق المواد : دراسة تطبيقية في الشركة العامة لصناعة الاسمدة - المنطقة الجنوبية == Definition & Specification The Waste Costs According To Materials Affluence Approach Applied Study In The Southern State Company For Fertilizer Industry
Author name:
عماد عبد الستار سلمان المشكور
Supervisor name:
هاشم علي هاشم الموسوي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T3907 - p.pdf
Abstract:
The Study aims to tracing the effluence of Raw Materials, Water and Energy into the operational Processes in order to definition & Specification the Waste Costs, which resultant from the waste and inefficiency usage for resource, Within the Environmental Management Accounting Sequence. To achieve this aim, the study is based on a hypothesis stated as : (( the accurate tracing for the effluence of Raw materials, Water & Energy into the operational processes, assist to definition and specification the Waste Costs, and definition the places of Waste, and assist the management to make managerial decisions related with economics and environmental performance, and definition the opportunity of cost reducing and efficiency improvement.The study brew in two chapters : The first devoted to the theoretical framework for the environmental management accounting. The second chapter deals with the field study in the state company for fertilizer Industry, for the purpose of application the suggested Model were passing on the accounting and financial statements of the physical year ending on 31/12/2001. The study concludes with the possibility suggested Model on definition and specification the Waste Costs, which be 46% from the production cost
