تجارة - دكتوراه
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Item أثر السلوك الذاتى والمهني للمحاسب والمراجع القانوني علي اداء الخدمات الضريبية وثقة الممولين (دراسة تطبيقية علي المكاتب وشركات المحاسبة والمراجعة في السودان)(2002) كمال بشير اسماعيل ابراهيمAbstract Tax Service Include recognized pamework provided by by certified accountant to all users of financial statements. The Research problem Represented in the following Questions :- " ' - Is There is acoralation relalirnship between the personal ethics of certified Accountant and tax servces ? - Do Compliance With to Profosional eithics repuirements inseare the Confidence of tax-Payer Towords Published Financial reports? ' — To what Extend did the acceptance of consultany services effect the Profesional codes and eithics ? ' — Did the tax cepuity depend on the Compliance of the certified Accountant to Accouting and Auditing standards ? _ The pupose of the research is to identify the offect of proferional codes and eithics certified accountant towards of tax services and confidence of tax-payers, so the following hypothises are tested : Hypotherse One There is stafistical wrlation between profsional codes and eithis of certified accountant and provision of good services to the users of . financial repnts . Hypothesis two The compliance of certified accountant to the requirements of . propeional eithics inseare the confidence of tax~ payers towords published financial repent. Hypothesis three Acceptance of certified accountant to provide consultany services will not effect proferional code neither the confidence of tax~ payers on A published financial reperts Hypothesis fou_r . ' l The compliance of certified accountant on Accounting and Auditing standard leob to insease the confidence chamber of taxation and tax- payers these leob to tax-equity . Au _hypothesis confirmed summary of the findings which are to follows : 1- His proved that compliance of tax-' servicer by the certified accountant has negative effect proferional codes and performance what ever the size of the constraints. ' 2- Compliance of certified accountant to the requirements of oroferional codes and eithcs solely will not insearse the confidence of tax-payers and tax Autherihes toword published financial repots due existerce of negative constraints imposed on Accounting and Auditing proteien re knowledge of the protctive procedures against Auditing enable the certified accountant to provide constancy services umthout Abuising the proferuial codes and eithics thies will leod to mere confidence of tax-payers towode puflished financial repert . 3- The compliance of certifieduaccountant to integrity code toworde professional of trading in addition to comply with taxrules and regulations which lead to professional development thuo insearing the _ confidence of tax- Authorities townds Audit proferion . The follouing recommendations is beaed on the finding : 1- The duty of the certified accountant is to identify early the negative constronts which offect his proferional oerformance so as topravide aconfidence tax- services . 2- The necerodty to promote and develop proferional codes and eithics to inseare quality of constany services and confidence of tax-payers on published financial report . 3- The tax- Authonty is required must adhere to information bered on published financial reperts approved by the Auditor to retion the mutual confidence between the Auditor , the tax-Autherties and‘ the tax-payer respectivelyItem تطوير نظام المحاسبة الحكومية لمقابلة متطلبات قياس أداء الموازنة العامة في السودان(2014) فرح الدور كباشي فرح الدورAlistrnct This research aimed to highlight inadequacies inlthegovernmentaccountingsystem, which failed to keep pace with such developments that have taken place in the i Sudanese state in the economic, social and political spheres, with a view to develop said system into a system that achieves consistency between scarce revenues and increasing expenditures. The research, on the other hand, aimed to set up a model that would help develop the Sudanese government accounting system. . The research problem is adequately represented in the following research questions: 1. Do scientific principles and standards applyin the Sudanese government accounting system? ' ' 2. ls there any integration between the public budget system and the accounts - system? 3. What is the extent to which government bodies are interested in accounting data and information and modern technology as a basis for planning, control, decision making and performance evaluation? . To achieve the research ‘objectives the validity of the following hypotheses has been tested: . ' ' First hypothesis: the currently applied government accounting system in the Sudan does not facilitate the evaluation of financial performance in government units in a perfect manner.Second hypothesis: the application of the budgetary system in its ' current form in the Sudan leadsto underminethe efficiency and effectiveness of the, financial performance evaluation in government units. Third hypothesiszthe weak role of government agencies and professional organizations concerned with promoting the government accounting system in Sudanhas substantially contributed to the failure of the government accounting system.Fourth hypothesis:lack of ability ofregulatory agencies for the implementation of the public budgetto fully perform its duties tocontrol theregulatory process, which in turn has led to weakening the efficiency and effectiveness of the accounting system to evaluate the financial performance. Fifth hypothesis: it is possible to set up a model to promote the government accounting systemto achieve the requirements of the financial performance evaluation. The research has proved the validity of said hypotheses and reached a number of research findings the most important of which are the following: “ ~ 1. TheSudanese government accounting systemdoes not base in some of its details on legislative andlegal aspects. _ 2. Confusion in the application of internal control systems inan unsound manner,which has in turn led to undermine the efficiency and effectiveness of regulatory agencies for the implementation of public budget. 3. Lack of acentral budgetary management unit to supervise the financial and developmental aspect in the Sudan at large. Y 4. Deficiency of appropriationsbudget and line-item budget to conform to changes occurred in economic, sowand politicalspheres. 5. Lack of a specific body to undertake the task of promoting the government accounting system. - I Based on said findings, the research concluded with a set of recommendations chief among whichare the following: ' ' ' - 1. The research fully recommended working to complete the foundations and fundamentals in relation to the process of promoting the government accounting system,based on a legislative authority. 2. The research strongly recommended evaluating the current‘ system by specialized experts and to make benefit fromthe experiences of international - organizations and bodies as well, in the domain of promoting the government accounting systems. 3. The research highly recommended laying down sound principles to build the capacity and qualification of the government cadres. ‘ 4. The research particularly recommendedestablishing a central budget management unit concerned with financial aspect at the level'of the Sudan.Item إطار محاسبي لتقويم الأداء المالي والمحاسبي في الشركات متعددة الجنسية(دراسة تطبيقية علي الشركات في السودان)(2011) سليمان موسى الزين حمادAbstract The study discuss accounting frame work for assessing of financial and accounting performance in multinational companies (MC) throught the applied study , the problem of the study that the multinational companies operating in sudan face some troubles in finacaial performance in accounting control and the obligated with international financial reports standards (lFRs). The importance of the study is of the important of multinational companies‘ and the role that leading of improving accounting parctice.Through international finacial reports standards (IFRS) To achieve the objectives of the study three hypothesis had been tested are. First hypothesis: there is agood financial and accounting assesses multinational companies. - Second hypothesis: the multinational companies is depend on international financial reports standards in it perparement of it financial statements. Thirth hypothesis: the multinational companies financial reports able to provide comparative financial and accounting performance for it through different years. And was tested the validity of all hypotheses and the study comes out with many findings that are: 1. There is agood financial and accounting assess multinational companies work in Sudan is depend on international financial reports standards in preporement of it through different years. 11- The study recommendations are, the need to apply the international multinational companies work in sudan (IFRS) when preporing their financial statements, hard punishment to those componies who do not obey the (IFRS) ,t0 provide agood control system to (MC) . ' The study suggested subjects for future study.Item مدخل أسلوب التكلفة المستهدفة ودورها في خفض التكلفة مع الحفاظ علي الجودة بالتطبيق علي الخدمات الفندقية علي المملكة الأردنية الهاشمية(2012) عامر محمد سليمان الزغبيAbstract The research problem is represented in.the inabilityof thecompanies of service sector to control the sale sen/ice price under circumstances of intense competition and modern environmental and economic changes in the service sector, due to its implementation of traditional cost accounting methods as well as lack of utilization and activation of the role of instruments and methods of cost constraint and as part thereof is the target cost. The research aimed to know the ability of the hotels‘ managements in determininga prefixed target price and a target ‘profit margin as well, in order to apply the target cost method by reducing the cost of service with quality maintenance. The research also aimed to know what the requirements to apply such method. The research significance lies in the increasing interest and widespread dependence in the Hashemite Kingdom oflordan on the service sector, in particular, the hotels‘ activity which is expanding on day after day basis, a position which in turn deserve to know the extent to which hotels’ sector has applied cost systems in general and target cost method, in particular, to reduce the cost of the service rendered. The research attempts to test the following hypotheses. 1. There is no correlation that is statistically significant between the target cost method and cost reduction as well as between the target cost method and the support of decision making. 2. There is no correlation that is statistically significant between the target cost method and cost reduction, as well as between the target cost method with quality maintenance of hotels’ service. 3. There is no correlation that is statistically significant between the target cost method and the support of decision making, as well as between the target cost method with quality maintenance of hotels‘ service. The research has adopted the historical approach to review previous studies related to the research subject and the deductive approach to determine the research problem and the correlation between the research hypotheses and the preparation of the conceptual framework. The research also" used‘ the analytical‘ descriptive approach to change and analyze the findings of the field study. The research also used the positive approach through the induction of the reality of the application of the target cost method in reducing the provided cost in the five-star hotel sector in the Hashemite Kingdom oflordan - Amman city. ' The research showed the following findings: 1. The research has proved that the first research hypothesis which provides: (There is no correlation that is statistically significant between the target cost method and cost reduction as well as between the target cost method and support of decision making). The validity of which was not proved, therefore, it can be said that there is a correlation that is statistically significant between the target cost method and cost reduction as well as between the target cost method and support of decision making. The researcher deduce from the finding of the research hypothesis‘ test the fact that, hotels‘ managements work out to make decision and support the trend to reduce the cost. 2. The research has proved that the second research hypothesis which provides: (There is no correlation that is statistically significant between the target cost method and cost reduction, as well as between the target cost method with quality maintenance of hotels‘ service). The validity of which has been proved, therefore, it can be said that there is no correlation that is statistically significant between the target cost method and cost reduction, as well as between the target cost method with quality maintenance of hotels‘ service. The researcher deduce from the finding of the research hypothesis‘ test the fact that, the quality of five- star hotels‘ service is one of an specific international standard the essence of which the ~hotel‘s-management cannot make anything to change it. 3. The research has proved that the third research hypothesis which provides: (There is no correlation that is statistically significant between the targetcost method'and'the' support of decision making, as well as between the target cost method with quality maintenance of hotels‘ service. The validity of which was not proved, therefore, it can be said that there is a correlation that is statistically significant between the target cost method and the support of decision making as well as between the target cost method with quality maintenance of hotels‘ service. The researcher deduce from the finding of the research hypothesis‘ test the fact that, there is a correlation that is statistically significant between the administrative decision and the quality of the hotels’ service. _ 4. Hotels cadres have played a significant role in guiding the hotel's management to reduce the cost. The researcher, however, deduced such fact from the responses of sample's individuals. The research recommended the following: 1. Hotels’ managements in the Hashemite Kingdom of Jordan should have the interest in cost accounting in support of its decisions, as a main factor in the development of target cost method. Z Researchers in the fields of marketing, economy, accounting and engineering should conduct in-depth researches and studies to apply the target cost method to the overall sectors (industrial, commercial, agricultural and the servicing sector) whether, it is a government sector or a private sector.Item نموذج مقترح لقياس وعاء الضريبة علي القيمة المضافة في ظل نظم المعلومات المحاسبية المحوسبة(2008) حسن مبارك علي متوليAbstract This study investigates the computerized accounting information systems and their use in setting a practical framework to measure the taxable amount of the value added tax (vat), presenting reports, "providing the required dlocument to measure the taxable amount of the value added tax in the computerized accounting information systems and formulating an accounting model enabling measurement of the value added tax in the computerized accounting information systems. The study problem is manifested in employing computers in managing the accounting data in the institutions that are subjected to the value added tax and which are audited by the Taxes Chamber due to absence of auditing, Change of form of the documents and the traditional files on which the tax auditor was depending in auditing and difficulty of using the traditional tax methods. In the light of the study problems and objectives , the following hypotheses were formulated l. The first hypothesis : implementation of the computerized accounting information systems assists in decreasing thel cost of measuring the taxable amount of the bi tax. 2. The second hypothesis the accounting information systems. effect measurement of the taxable amount of the value added tax in terms of procedures and means. 3. The third hypothesis the computerized accounting information systems, are properly and accurately measure it. The study concludes with related to the finding of study. Necessity of encouraging of using the read-made programs in the institutions registered in the value added tax, Which their outputs provide the required accounting documents for the auditing processes. Necessity of building the officials who use the computerized accounting information systems in their institutions as welllas necessity of providing all the required documents to the tax auditing processes. Necessity f putting and end of the evasion by activating the value added Tax Act, 1999 regarding section of punitive measures and punishments.Item دور المعلومات المحاسبية في ترشيد قرارات الائتمان بالمصارف التجارية الليبية(2007) السنوسي محمد الزوام البهلولAbstract This study targets the rationalization of credit decisions at the commercial banks to delimit the credit risks through studying the weak points of credit policy at the Libyan commercial banks, and studying the effective factors, and principles for judging the client capacity, and determining the resources and causes of credit risks at the Libyan commercial banks, and the used methods to delimit these risks, and to bring into view the information resources adopted by the Libyan commercial banks in the event of granting the credit . For achieving these objectives , answers have been adopted for the following questions: 1-What is the nature of the credit policy at Libyan commercial Banks ? 2- What are the information resources which have been adopted by the Libyan commercial banks in the event of granting the credit? 3- What are the effective factors in judging and evaluating the credit capacity at the Libyan commercial banks ? a- What are the related factors associated with the client character ? b- What are the factors which concern the client fmancial position ? c- What are the factors relating to the client payment capacity ? d- What are the factors relating to the surrounding circumstance of the client ? e- what are the factors relating to the collaterals that have been given by the client ? 4- What are the methods used for delimiting the -credit risks at the commercial banks ? 5- What are the reasons of credits obstacle at the Libyan commercial banks and what are the indications which predict the client hindrances, and what are the adopted procedures to remedy the delayed credits? The following methods have been used in the analysis: the analytical derivative method for determining the research cores and to setout the questions . The practical inductive method , which has depended on questionnaire lists and personal interviews with the credit expertises in the study community . The historical method for the follow-up of previous studies which relate to the research subject . The researcher has reached! the following important conclusions :- 1- the commercial banks have not adopted prediction study for detraining the available funds for credit . 2- the commercial banks face many restraints in the application of granting credit procedures and principles , which has been set out by the Libyan central bank . 3- the lack of experience of credit officers and the negligence in studying the credit and the increase of competitions between the banks , considered to be the most important reasons of credit risks. 4- there have been anumber of indications which reflect the disarrangement of credit such as the delay in the repayment and the shortage of deposits funds , and the absence of the client from the bank for along period . Recommendations 1- reviewing of credits policy in the Libyan commercial banks , so as to be sufficient for the regulation of the credit process and to be strictly accurate to enable the banks to confiont any restraints during application . 2- the necessity of up grading the capacity of credit officers at the Libyan commercial banks through the arrangement of specialized training courses in the field of credit , such as to seek assistance from high qualified researchers to under take this training process . the banks shall perform insurance against credit risks and the waste of credits and participation with others" distribution of credit risks between many banks" and also as two additional approaches for delimiting the credit risks and credit waste . the necessity of establishmentof special department for each bank for the study and remedy the wasted credit and the objective of this department is to find out earlier the wasted credit and to study the cases and determine the best means for the remedy of each of them on the light of consequences of the study .Item مراجعة الاداء البيئي:اطار مقترح في البيئه السودانيه : دراسه تحليليه وتطبيقيه علي الوحدات الاقتصاديه السودانيه(جامعة النيلين, 2007) مبارك شريف علي امامABSTRACT This thesis deals with the effect of environmental problems on the Audit profession in the Sudanese Economic Institutions (SEI). The_theme of thesis is that the (SEI) and the Auditors operating in Sudan have not cared for the Environmental performance Audit (EPA) such that it is included in the Accounts Environment which is increasing in the absence of the official role in this field , and the lack of response to the control of environmental contamination in order to carp its effect on the Sudanese environment. The thesis aims at a number of objectives which are To diagnose the environmental problems found in the (SE1). To identify the role of the financial control systems in the Sudan. To know the effect of the (EPA) on the rationalization of investment decisions. To achieve the objectives of the thesis the following hypotheses are tested :- . First hypothesis :- Most (SEI) disregard transparency and accounts measurements of environmental activities. Second hypothesis:- There are a number of problems that face the auditors operating in the Sudan while conducting (EPA). Third hypothesis:- That the (EPA) does not have the professional attention from the auditors operating in the Sudan F ouxth hypothesis:- That that the (EPA) has a positive effect on the rationalization of investment decisions through the information provided thereby. The research adopted the descriptive analysis approach in collecting and analyzing data from actual primary sources i.e. research interviewed a sample of (SE1) of industrial products that have effects on the internal and external environment. And thus he revealed findings that confirm the sound ness of the afore-said hypothesis, most important of which are the following: The lack of binding environmental legislations in the (SEI) resulted in that the (SEI) disregarded that performance. (EPA) requires specialization, high performance and a team of com lementary ex erts, which would lead to increasing the audit cost and P P that is why the (EPA) is neglected by Auditors in the Sudan Reviewing the environmental legislatures so as to cope with development in International Environmental Standards The problems of the transparency and accounting measures are considered major problems of(EPA) in (SEI). There are a number of environmental policies which the inventor has to observe. Following those policies and abiding by the sentimental laws help to increase the investor's profits. The researcher also made important recommendations: e.g.. ‘ The scientific bodies in the Sudan shall initiate the issue of (EPA) standards within the framework of completing the efforts on professional development. Its necessary that the a systems and bodies concerned with the protection of environment shall pay attention to the propagationItem دور التقارير الرقابية في تقويم الأداء في ظل تطبيق نظام محاسبة المسئولية(2008) عبدالناصر نمر عبدالرحمن واديAbstract This study aimed at recognizing the role of supervisory or control reports on rationalizing performance in the shadow of applying responsibility accounting system, and it has acquired its importance from the stance of supervisory activities that may be accomplished in a precise scientific manner; nonetheless weakness and failure of reports in presenting the outcome of those activities, might cause loss of feasibility of the supervisory operation ,its importance and content which altogether will be negatively reflected on performance of economic units. The problem of the study lies in answering the following; main question: What is the role of supervisory reports in assessment of performance in the shadow of applying responsibility accounting system? In the light of the problem subject‘ study and its objectives, the following assumption have been formulated, tested and the following results and recommendations have been deduced: First assumption: There is a relationship of statistical implication between supervisory reports and assessment of performance in the light of applying responsibility accounting system. Second assumption: statistical relationship between supervisory reports and assessment of performance in the light of applying responsibility accounting system, different fi'om the relationship between supervisory reports and assessment of performance in the light of other accounting systems. Third assumption: statistical relationship between supervisory reports and assessment of performance in the light of applying responsibility accounting system, differs with respect of work sector (private, governmental). The researcher has designed a questiormaire, reckoned to and applied it on a random sample of the study community, beside data treatment and analyzing results of the study through (SPSS) program, using descriptive and analytic statistical methodology to show properties of the sample and testing the assumptions. The study has endorsed a multiple methodology gathering between the deductive, analytic, descriptive and historical methods. I The study has reached several important results of which are: 1. Supervisory reports have an important role and great influence on assessment of performance of firms of different types ( private, govemmental) which apply responsibility accounting system, nonetheless this role becomes of more importance and influence in private sector firms. 2. Supervisory reports have an important role and great influence on assessment of performance of firms that apply accounting system side by side with responsibility accounting system. 3. Supervisory reports have an essential role in reflecting the vision of firms‘ performance and management, wherein the positive report leads to improvement of status of the firm and increases its competitive capability in the market as well as increasing value of its shares and profits. 4. Supervisory reports have an important role in the operation of decision making regarding planning, supervisory and assessment of performance of different types of firms, wherein such an endeavor not only leads to reduction of costs but also assists in raising effectiveness and efficiency of the firm to accomplish its works. 5. There is no form or a concrete system for preparation of supervisory reports that will be implemented by all firms ; wherein difference of firms by virtue of their nature , size and activities leads to difference in nature of reports, their content ,time of presentation and how they will be exchanged. In the light of the results attained; the researcher suggests the following Recommendations: . 1. Necessity of introducing a good system for training of working staff and concern about scientific qualification, continuous and diversified practice in field of supervisory work for supervisors on preparation of reports. 2. Necessity of commitment in preparation and presentation of supervisory reports in the proper time, besides consideration of preciseness and speed in their preparation and submission to sites benefiting from them. 3. Concern about all elements and constituents of the report regarding form and content of recommendations. 4. Necessity of using modem technology, computers and Intemet to improve the supervisory reports preparation and presentation in addition to increasing their efficiency in assessment of performance ir1 firms.Item نموذج مقترح للمحاسبة عن الكوارث والازمات : دراسة تحليلية تطبيقية بالتطبيق علي مشكلة الحرب في دارفور(2008) يوسف سليمان أبشر إبرةAbstract The research problem represented in the lack of theoretical or practical framework, of accounting for disasters and crisis impacts, despite various and far extent dimensions ofimpacts arising from catastrophic events on societies and world economics, as a result ofwars. Besides that, reports and financial statements of general purpose (with its status quo situation) do not disclose such impacts and dimensions, despite its significance. Therefore, theoretical and practical constrains of accounting theory components do not allow for potentiality of accounting treatment of financial and economic impacts arising fijom exceptional and calamitous events, despite its tremendousness and risks accompanying it. This fact has placed accountants before a hard defiance, regarding the existence of a reasonable accounting method, for reporting on consequences and impacts of those events. In addition to inevitability of disclosing the already existing accounting role, that serves communities in such circumstances. This fact, leads to the necessity of existence of scientific and practical framework of accounting for disasters and crisis, as one of the current accounting problems. The study aims to develop the conceptual and practical components for accounting theory and practice to properly functioning in catastrophic circumstances. The study also aims to find out a scientific framework and practical sample of measurement, disclosure, and reporting on various impacts of disasters and crisis on the different and numerous kinds of accounting units. The significance of this study arising fi"om the increase of disasters and crisis impacts on the societies, therefore the accounting science should play a leading role to deal with such impacts. There is also a lack of researches and studies in these fields which can be considered as the most modern issues of contemporary accounting problems, as well as the need of contemporary accounting library for such issues. To achieve research’s objectives the researcher has tested the following hypotheses: l- Disasters and crisis affect accounting theory and accounting practice. 2- Accounting information for disasters and crisis, affect financial statements data and decisions of it users, alike. 3- The Proposed accounting model objectively enables accounting treatment for the impacts of disasters and crisis on financial statements data. To review theoretical framework of the study and extract conceptual findings, the researcher has adopted the deductive, inductive and the historical approaches, as well as the descriptive analytical approach in using the sample method to apply the field study. Researcher has proved the above-mentioned theses and arrived at the following findings: 1- Disasters and crisis have direct and in direct economic and social impacts on accounting thought and practice. 2- Decisions’ users, at the different levels, national and social, need information about impact of losses and gains of disasters and crisis, on different accounting units. 3- The Proposed accounting model objectively enables accounting treatment for the impacts of disasters and crisis on financial statements data. Researcher recommends the following: l-Accountants should be more interested, in the disastrous events, that overwhelming the world, such as, wars, aids, floods, tsunami and birds’ flu. These phenomena should incite their accounting thinking, in terms of its impacts and the necessity of taking part in the limitation _ procedures of these phenomena, as well as mitigation of its impacts and laying down solutions for it.Item نموذج مقترح لأستخدام التكاليف الصناعية والبيئية في تحديد تكلفة صناعة الاسمنت بالسودان(2008) محمد العوض محمد احمدAbstract Research on the use of industrial and environmental costs in determining the cost of the cement industry in Sudan, the problem of the search declared that, Sudan as one of the developing countries checks fi"om several problems of degradation and increase productivity loss, given the limited resources available and the importance of the industrial sector of cement to be working to make the best use of these resources and preserve on the environment and the exclusion of all aspects and manifestations of loss and excessive use of rationalization, all that prompted the search for the best means and methods that will enable industrial plants to reduce production cost and quality so that it can compete with imported production. The goal of research is to clarijjz the benefits of the activity- based cost (ABC) and the system of production costs just in time (J11), and examine potential environmental cost accounting system in industrial installations, and highlight the application of accounting systems such as the activity-based costing ABC and environmental cost accounting system in Industrial installations, the statement of requirements for the establishment of an activity-based costing (ABC) and the system of production costs just in time (JH). To achieve the objectives of the search selected following hypothesis: First hypothesis." application of modern systems to determine the cost of cement in Sudan are accurate. ' , Second hypothesis." accounting system contributes environmental costs in measuring the environmental impacts of the cement industry, processing and reduce the danger. ‘ Third hypothesis." the proposed model to measure the cost of industrial and environmental cement Sudan. Having a researcher on the results of research to confirm their hypothesis above./// Do not take the traditional methods of the costs of environmental costs into account where the cement industry to pollute the environment. l Use the model proposed for industrial and environmental costs leads to determine the cost of the cement industry is accurate. The volume of employment in industrial enterprises Cement has been considerable, when the state owns such facilities as a result of administrative policies based on erroneous and Alterziatwhich had a significant impact on increasing the cost and height. Application of environmental cost accounting system to contribute to the measurement of environmental impacts and addressed. i . It also concluded research recommendations, including: Action on the application of modern systems (ABC) and (JH), which leads to determine the cost of the cement industry is accurate. ' The application of cost accounting system for environmental protection of the environment‘ and reduce wastage of the dust of industrialization, which represents 25% to 35% of its production. _ _ _ Reducing taxes imposed on cement production duties and productivity of local and national imposed before they reach the sale price so that it can compete with imported production. Development and the development of cement industry's current dog, tiles of diflerent types and the like those cement industries.