The Journal of AL MAYADINE AL IKTISSADIA

Yazarlar: Ridha ZAHOUANI , Merzougui MERZOUGUI

Konular:-

Anahtar Kelimeler:Environmental performance,Environmental measurement and assessment indicators,Environmental costs,Small and medium enterprises.

Özet: The study aims at identifying the indicators of measuring and evaluating the environmental performance of the small and medium industrial establishments and their accounting implications, as it is considered one of the most important environmental issues for decision makers, whether internal or external parties, which always strive to achieve the environmental balance of the establishment. The study concluded that the non-measurement and analysis of environmental costs inaccurate analysis of the incorrect cost deviations and the adoption of operational decisions a Investment is incorrect, and should ensure that owners of establishments that small and medium-sized enterprises and their mission objectives is the focus of attention and the focus of the information system and reporting on environmental costs, so it do its work accessible to the fullest.

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