USING ACTIVITY- BASED COSTING IN ANALYSIS OF THE FEASIBILITY OF ENVIRONMENTAL PLANNING FOR INDUSTRIAL ZONES AN EMPIRICAL STUDY ON THE TENTH OF RAMADAN CITY

Document Type : Review Article

Authors

1 Faculty of Commerce, Ain Shams University

2 Research Division, National Research Center.

Abstract

The effects of the omission of industrial movement of economic orientation in Egypt the principle of preserving the natural environment and go about activating the principle of sustainable environment question the role of environmental planning in improving environmental performance of industrial zones in Egypt.
The importance of this question toward the state recently to expand the economic base of the industrial, which threatens to damage to the natural environment as a result of pollution from industrial areas.
The study used descriptive and analytical work and the curriculum that the use of cost-effective system on the basis of the activity with environmental planning may play an important role not only in preventing the direct impact of industrial pollution in urban areas surrounding but is to limit the exit of polluting emissions from inside the industrial area, this contributes to the preservation of the natural environment and thus reduce the negative impact of the direct and indirect industrial process on human rights. The study concluded the theory to the formulation of this role in the form of a theoretical framework includes a group of foundations and planning standards that are compatible with the environment using cost-system on the basis of the activity.
Included in the sample study on 316 form to obtain the data from the 10th of Ramadan City and the work of the statistical analysis of these data study concluded the need to use the system of cost on the basis of the activity to ensure the feasibility of environmental planning for industrial zones.
The recommendations were:
1-   The provision of accounting cadres of trained and qualified for the application of the system costs on the basis of the activity.
2-   Focus on projects to contribute to the efficiency of the environment that does not cause environmental damage or an imbalance of the environment.
3-   The inclusion of environmental considerations during the process of the formation and evaluation of policies and programs and plans new projects at all levels of decision-making.

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