استعمال تقنية تقييم دورة حياة المنتج للمحاسبة عن التكاليف البيئية في ظل معايير محاسبة الاستدامة"

Abstract

The study aims at studying and analyzing the nature of environmental costs and their classification in Kufa Cement Factory as well as studying and analyzing the technology of the life cycle evaluation of the product and its analysis and the possibility of accounting for the environmental costs according to the stages of the product life cycle and then applying the life cycle of the product in Kufa Cement Factory under the criteria of sustainability accounting To account for environmental costs, as the problem experienced by the Iraqi economic units is the neglect of the use of modern accounting techniques to evaluate their products as well as not accounting for the environmental costs caused by their industrial activities, which negatively affects pastures In order to test the hypotheses of the research, the Kufa Cement Factory was chosen as a research project. The study concluded that environmental costs can be accounted for according to the criteria of sustainability accounting using the life cycle assessment technique, as well as the apparent lack of sustainability in the Kufa Cement Plant. Do not use any environmental strategy in preserving the surrounding environment.