The Impact of Applying Environmental Activity-Based Costing (EABC) on Cost Reduction (Applied Study in the Public Company for the Fertilizer Industry, Southern Fertilizers)
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Environmental Activity Based Costing
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Abstract
The study aims to demonstrate how cost data technology contributes to environmental activity in low-cost settings. It is a rapidly evolving tool in the field of cost accounting and management accounting, identifying small activities and allocating small costs to those contributing to them, providing greater excellence in small costs. This technique is used in response to increasing environmental pollution and significant international and local pressures on small-scale issues. This approach helps identify areas of waste that are not available to business management, allowing for a relationship between economic performance and cost reduction. This can help identify opportunities to reduce costs, thus achieving the company's objectives.
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