A PROPOSED MODEL FOR REDUCING COSTS IN LIGHT OF THE SUSTAINABILITY ACCOUNTING STANDARD FOR CONVERTING RESOURCES TO ELECTRICAL AND ELECTRONIC EQUIPMENT. A STUDY OF BABYLON FACTORY 2 FOR BATTERIES

Abstract

The main objective of the research is to demonstrate the application of the sustainability accounting standards (SASs), the standard for transferring resources to electrical and electronic equipment (EEE) to reduce costs. this will achieve what the dimensions of sustainability (economic, environmental, social) seek, in addition to reducing production costs and improving the quality of the battery, as well as reducing costs by relying on the actual need for workers in line with the requirements of sustainability. The study obtained the analytical-descriptive approach to collect data. The Babylon Facotry 2 is the sample of the study. The researchers used various data source incluing financial statement in the factory, interview with some engineers and techniacians. The study found that applying sustainability accounting standards, especially the standard of converting resources to electrical and electronic equipment, will maintain product safety and help manage hazardous waste (liquid and solid) for the purpose of preserving the environment and reducing costs. Many recommendations were reached, the most important of which is that industrial companies should adopts the standard of covertion resources of electrical and electronic equipment, for reducing costs.