اساليب المحاسبة الادارية البيئية ودورها في تقويم الاداء البيئي بالتطبيق على عينة من المنشات الصناعية السودانية

Abstract

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.