The impact of the Application of Activity Basic Costing system in Reducing the environmental Costs According To the Standard ISO 14001


  • م.م.عباس صباح طالب


Activity - based costs (ABC), environmental costs, ISO 14001 quality standard


The research aims to demonstrate the impact of the application of the cost-based system on the activity in reducing the costs of the environment according to the standard ISO 14001 on the quality of environmental services. Environmental accounting is a tool that provides beneficiaries and decision makers with accounting information related to environmental performance costs. This information contributes to rational investment decisions. Since the environmental costs are taking a high proportion of the costs borne by the company. Accordingly, information on these costs can no longer be ignored and thus affect the profitability of the company. The research was applied in the General Company for the manufacture of batteries / Babylon Lab (1) and the researcher used the application side by comparing the system adopted in the laboratory sample research and the system (ABC)