The role of cleaner production in reducing environmental costs and its reflection on achieving sustainable competitive advantage-Applied research in the Kufa cement factory in Najaf– Presented toThe Council of the College of Administration and Economics – Karbala University It is part of the Requirements for the Degree of Master of science in accountingBySara Mousa MtajarSupervised byDr. Hussam Muhammad Ali Al – Owaid

 The research aims to study and analyze production processes and determine the negative effects of the environment caused by those processes and the costs that are incurred to address those effects, by using cleaner production as an integrated preventive tool, to raise the level of environmental and financial performance of the Kufa Cement Factory in order to respond to maximizing returns and minimizing negative effects on the environment. 

   The researcher relied on two approaches: the deductive approach in writing the theoretical side, represented by the use of books, theses, university theses, periodicals, and Arabic and foreign research, as well as relying on the World Wide Web – the Internet. As for the practical side, it relied on the inductive approach through personal interviews with officials and field visits.  Access to accounting and accounting reports and records.

    The researcher also reached a number of conclusions, the most important of which is that part of the raw materials that were transformed as a result of production processes into volatile dust with a negative impact on the environment and borne by the factory as environmental costs have been transformed after the application of cleaner production into final products. The researcher also reached a number of recommendations, the most important of which is Modern equipment should be provided in the laboratory to measure the rates of gaseous emissions and dust emitted from furnaces, and integrated cadres should be trained to measure and control dust and gaseous emissions in order to reduce their harmful effects on human health and the environment.

The role of cleaner production in reducing environmental costs and its reflection on achieving sustainable competitive advantage

-Applied research in the Kufa cement factory in Najaf– 

Presented to

The Council of the College of Administration and Economics – Karbala University It is part of the Requirements for the Degree of Master of science in accounting

By

Sara Mousa Mtajar

Supervised by

Dr. Hussam Muhammad Ali Al – Owaid

 The research aims to study and analyze production processes and determine the negative effects of the environment caused by those processes and the costs that are incurred to address those effects, by using cleaner production as an integrated preventive tool, to raise the level of environmental and financial performance of the Kufa Cement Factory in order to respond to maximizing returns and minimizing negative effects on the environment. 

   The researcher relied on two approaches: the deductive approach in writing the theoretical side, represented by the use of books, theses, university theses, periodicals, and Arabic and foreign research, as well as relying on the World Wide Web – the Internet. As for the practical side, it relied on the inductive approach through personal interviews with officials and field visits.  Access to accounting and accounting reports and records.

    The researcher also reached a number of conclusions, the most important of which is that part of the raw materials that were transformed as a result of production processes into volatile dust with a negative impact on the environment and borne by the factory as environmental costs have been transformed after the application of cleaner production into final products. The researcher also reached a number of recommendations, the most important of which is Modern equipment should be provided in the laboratory to measure the rates of gaseous emissions and dust emitted from furnaces, and integrated cadres should be trained to measure and control dust and gaseous emissions in order to reduce their harmful effects on human health and the environment.