PhD Dissertation at the University of Basrah Examines the Measurement of Environmental Costs Using Material Flow Techniques and their Impact on Enhancing Competitiveness
A PhD dissertation at the College of Administration and Economics, University of Basrah, investigated the measurement of environmental costs using material flow techniques, product lifecycle analysis, and benchmarking, and their impact on improving competitive advantage. The study was conducted as an applied research project on cement plants in Mosul.
The dissertation, submitted by student Ahmed Ghazi Taher, aimed to demonstrate the importance of measuring environmental costs, their place within the cost accounting system, and their role in supporting competitiveness.
The results showed that adopting the material flow methodology revealed the most significant points of waste in mills, production processes, and fuel consumption.
The dissertation recommended separating environmental cost accounting and strengthening environmental control systems to support decision-making.
Department of Media and Government Communication
