THE IMPACT OF RATIONALIZING ENVIRONMENTAL COSTS TO SUPPORT COMPATATIVE ADVANTAG FOR LOCAL INDUSTRIAL PROJECTS WITH THE APPLICATION OF TIME-DRIVEN ACTIVITY-BASED COSTING

This study aimed at identifying the rationalization of environmental costs in order to enhance competitiveness in local industries, By applying a method Activity-Based Costing for Time Driven (ABCTD) For its contribution to solving the problems facing an application Activity-Based Costing (ABC) Local enterprises, determine the relationship between environmental costs and local industries.
To achieve this goal, the researcher relied on theoretical rooting through the inductive method , Of books and references and Studies of Arabic and Foreign, And then conduct a field study by designing a survey list of accountants, auditors, financial managers and executives of food companies, The study sample consisted of (9) companies from a number of companies 20 companies, The forms were distributed at the levels of financial managers and accountants for 131 and aggregating 131 levels Mentioned in those food companies sample study, The study concluded that there is a significant correlation between rationalization of environmental costs and strengthening the competitiveness of local industries, The study recommended increased attention to and conservation of environmental costs After the significant development that took place after the use of costs on the basis of time-driven activity to support their competitiveness, industrial and domestic markets.