Role of environmental costs in improving the efficiency of the economic
unit in light of the cleaner production strategy
*Dr.. Ali Abdul-Hussein Hani Al-Zameli **Researcher: Hussein Muhammad Al-Aajibi
Accounting Department – College of Administration &Economics / University of Al-Qadisiyah
(Email: ali.alzameli@eq.edu.iq)
Master’s student in the Accounting Department – College of Administration & Economics / University
of Al-Qadisiyah
(Email: hassien199112@gmail.com)
Abstract: This research aims to study and analyze the environmental costs in Kufa Cement Factory, as well as to study
the cleaner production strategy and to know the extent of its use in reducing environmental costs in Kufa Cement Factory,
through the application of the environmental efficiency technique as one of the most important types of cleaner production
strategies, as the problem that the factory suffers from which is the lack of use of modern accounting technologies, as well as
the absence of accounting for the environmental costs caused by its industrial activities, adding the absence of a strategy to be
followed by the Kufa Cement Factory in reducing environmental costs. These environmental costs have bad effects on the
environment and society. So the Al-Kufa cement plant was chosen as an area of research as it is one of the most polluted
industrial establishments, where the researcher reached to reduce environmental costs through the use of the environmental
efficiency strategy.
