اساليب المحاسبة الادارية البيئية ودورها في دعم الميزة التنافسية في الشركات الصناعية : دراسة ميدانية على شركة دال للصناعات الغذائية

Abstract

Abstract The study addressed the environmental managerial accounting and its role in supporting of the competitive advantage, when the many international organizations and legislation and legal requirements The importance of the environmental managerial accounting in companies that have had an effect on the environment after the increasing The existence of recognition that accounting practices the traditional administrative no longer provide Enough accurate information, and environmental management and the management of the relevant costs of the environment, the environmental dimension of the most important factors access competitive advantages, especially In light of the growing interest of the various environmental aspects of information and financial and non-financial indicators to assess the performance of the company in a comprehensive manner. To determine the extent of the possibility of Achieve the company's strategic objectives produces high-quality products and high benefits and environmentally friendly, and due to increased pollution levels and then the magnitude of the environmental commitments Form part of the financial obligations of the company, it is the environmental cost arising from environmental compliance such as pollution ome iteme to be taken into consideration calendar long-term profitability Products and services, the study was where the problem of Are there is a statistically significant relationship between the level of application of environmental accounting and management methods and product quality, Are there statistically significant relationship between the level of application of environmental accounting and administrative cost of product, Are there statistically significant differences between the level of application methods Environmental accounting and management and to identify competitive price of the product, as the researcher used deductive and inductive approach, and approach the historical and descriptive approach Analytical study and reached several results have proved that there is a direct correlation between the level of application of accounting and administrative cost and quality and competitive price of the product methods, that companies Which died environmental obligations to be competitive in a better position than others, also the application of the company's method of environmental technology which uses materials in a manner more Sustainability, leads to the wastage of raw materials and energy and the recycling of waste which contributes reducing the time and cost of overall productivity