A SUGGESTED FRAMEWORK OF THE ENVIRONMENTAL COST SYSTEM IN ADULT EDUCATION PROGRAMS-AN APPLIED STUDY IN THE PUBLIC AGENCY FOR ADULT EDUCATION

Organizations’ interest on environmental issues when evaluating advanced programs and strategic plans has become a matter of urgency and essential. There is increasing interest lately environmental costs and how they are measured and shown in the financial statements, as well as incorporating them in decision-making and performance evaluation process. This is by designing a system to manage the environmental costs of adult education programs, where measurement of environmental costs helps organizations to increase profits and to use resources more efficiently and also improve the environmental performance. The reports on the direct and indirect environmental costs are prepared and produced as well as environmental costs from exercising many and varied activities and programs within institutions and beyond.
The study depended on inductive deductive approach which is based on the collection and analysis of data and the use of appropriate to the nature of the data relating to the study of the problem of statistical and mathematical methods have been relying on data collection methods through:
 
 
Financial-reporting direct and indirect issued by the General Authority for Adult Education costs , The final accounts for the fiscal year 2010 to 2014 issued by the General Authority for Adult Education, Studying
references of Arab and foreign periodicals in the field of adult education, accounting and environmental costs.
The study sample applied on the General Authority for Adult Education and its branches nationwide, which includes 27 prefecture-level branches in the governorates under study
Results of the study concluded that a relationship exists between the cost of the educational process for the student and the cost of direct and indirect for adult education programs, through the need for a system of environmental costs of the General Authority for Adult Education.
The researcher recommended in this study the application of the proposed  framework for a system of environmental cost management of the adult education program of the General Authority for Adult Education, where this system accurately shows the direct costs of third-party costs directly to the educational process of the education program Akabarozlk and through the development of financial and environmental reports, and a list of financial and environmental status of the process educational programs for adult education.