Browsing by Author "سهيلة سليم خليل عبده"

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أساليب المحاسبة الادارية البيئية ودورها فى تقويم الاداء البيئى (بالتطبيق على عينة من المنشأت الصناعية السودانية)
(جامعة النيلين, 2016) سهيلة سليم خليل عبده
المستخلص تناول البحث أساليب المحاسبة الإدارية البيئية ودورها فى تقويم الداء البيئى ،حيث تمثلت مشكلة البحث فى عدم إدراك الإدارات والقائمين على أمر المنشات الصناعية لأهمية أساليب المحاسبة الإدارية البيئية ودورها فى تقويم الأداء البيئى. تكمن أهمية البحث فى المساهمة فى تطوير أدوات وأساليب المحاسبة الإدارية البيئية الحالية لتغطية الأنشطة البيئية ، تمكين الشركات من اقامة نظام للدارة البيئية داخلها يضمن حسن التعامل مع القضايا المتعلقة بالبيئة واشكالها المختلفة. هدف البحث الى دراسة نشأة المحاسبة الدارية البيئية و دواعى الحاجة لنظام المحاسبه الإدارية البيئية، التعرف على دور إستخدام اسلوب إدارة الجودة البيئية الشاملة فى تقويم الأداء البيئى، توضيح دور إستخدام إسلوب التقييم البيئى لدورة حياة المنتج فى تقويم الأداء البيئى. إستخدم البحث المنهج الستنباطى، المنهج السقرائى ،المنهج التاريخى والمنهج الوصفى التحليلى، استخدم البحث الستبانة لجمع البيانات من المنشآت الصناعية. لتحقيق أهداف البحث تم إختبار الفرضيات التية توجد علقة ذات دللة احصائية بين إدارة الجودة البيئية الشاملة وتقويم الداء البيئى، توجد علقة ذات دللة احصائية بين التقييم البيئى لدورة حياة المنتج و تقويم الداء البيئى. توصل البحث الى عدة نتائج أثبتت صحة الفرضيات منها اهتمام الإدارة العليا بالجودة البيئية الشاملة يساهم في تقويم الأداء البيئي ،إستخدام إسلوب التقييم البيئى لدورة حياة المنتج يساعد فى تخفيض مسببات التكلفة، التحسين المستمر للعمليات الإنتاجية يساعد فى تقويم الأداء البيئي . أوصى البحث بعدة توصيات أهمها: سرعة إهتمام الإدارة العليا بإدارة الجودة البيئية الشاملة للمساهمة فى تقويم الداء البيئى، ضرورة إستخدام إسلوب التقييم البيئى لدورة حياة المنتج يساعد فى تخفيض مسببات التكلفة، العمل على التحسين المستمر للعمليات النتاجية مما يساعد فى تقويم الداء البيئى. Abstract The study dealt with environmental management accounting methods and their role in the evaluation of environmental performance, as represented in the study, the problem of lack of awareness of departments and those in charge of industrial facilities is the importance of environmental management accounting methods and its role in the environmental performance evaluation. The importance of the study to contribute to the development of tools and methods of the current environmental management accounting to cover environmental activities, enabling companies to establish an environmental management system within it ensures good deal with issues related to the environment and various forms. The research aims to study the genesis of environmental management accounting and reasons of the need for a system of environmental management accounting, identify the role of the use of the style of the overall environmental quality management in the environmental performance evaluation, use a method to clarify the role of the Environmental Assessment of the product life cycle in the environmental performance evaluation. The study used deductive approach, Alasagraiy curriculum, curriculum historical and descriptive analytical method, the study used the questionnaire to .collect data from industrial plants To achieve the objectives of the study were tested the following hypotheses are it statistically significant differences between the overall environmental quality management relationship and evaluate the environmental performance, there are significant differences between the environmental assessment of the product life cycle .assessment and environmental performance relationship The study found several results validated the hypotheses, including management's attention overall environmental quality contributes to the environmental performance calendar, use a method Environmental Assessment of the product life cycle helps to reduce the causes of cost, continuous improvement of production processes, .helping in environmental performance evaluation The study recommended several recommendations, including: the speed of senior management attention overall environmental quality management to contribute to the evaluation of environmental performance, the need to use a method of environmental assessment of the product life cycle helps to reduce the causes of cost, work on continuous improvement of operations productivity, which helps in the evaluation of environmental performance. management attention overall environmental quality management to contribute to the evaluation of environmental performance, the need to use a method of environmental assessment of the product life cycle helps to reduce the causes of cost, work on continuous improvement of operations productivity, which helps in the evaluation of . environmental performance
اساليب المحاسبة الادارية البيئية ودورها في تقويم الاداء البيئي بالتطبيق على عينة من المنشات الصناعية السودانية
(جامعة النيلين, 2016) سهيلة سليم خليل عبده
ه Abstract The study dealt with environmental management accounting methods and their role in the evaluation of environmental performance, as represented in the study, the problem of lack of awareness of departments and those in charge of industrial facilities is the importance of environmental management accounting methods and its role in the environmental performance evaluation. The importance of the study to contribute to the development of tools and methods of the current environmental management accounting to cover environmental activities, enabling companies to establish an environmental management system within it ensures good deal with issues related to the environment and various forms. The research aims to study the genesis of environmental management accounting and reasons of the need for a system of environmental management accounting, identify the role of the use of the style of the overall environmental quality management in the environmental performance evaluation, use a method to clarify the role of the Environmental Assessment of the product life cycle in the environmental performance evaluation. The study used deductive approach, Alasagraiy curriculum, curriculum historical and descriptive analytical method, the study used the questionnaire to collect data from industrial plants. To achieve the objectives of the study were tested the following hypotheses are it statistically significant differences between the overall environmental quality management relationship and evaluate the environmental performance, there are significant differences between the environmental assessment of the product life cycle assessment and environmental performance relationship. The study found several results validated the hypotheses, including management's attention overall environmental quality contributes to the environmental performance calendar, use a method Environmental Assessment of the product life cycle helps to reduce the causes of cost, continuous improvement of production processes, helping in environmental performance evaluation. The study recommended several recommendations, including: the speed of senior management attention overall environmental quality management to contribute to the evaluation of environmental performance, the need to use a method of environmental assessment of the product life cycle helps to reduce the causes of cost, work on continuous improvement of operations productivity, which helps in the evaluation of environmental performance. management attention overall environmental quality management to contribute to the evaluation of environmental performance, the need to use a method of environmental assessment of the product life cycle helps to reduce the causes of cost, work on continuous improvement of operations productivity, which helps in the evaluation of environmental performance.