COSTS DEVIATION OF IN GAS COMPANIES TO ACHIEVE CONTROL AND ITS REFLECTION ON THE STOCK MARKET PRICE

The researchers conducted a field study to get acquainted with the opinions of a sample of senior and middle leaders in some Egyptian gas companies in Port Said (the study sample) in order to reach a “proposed framework for the impact of analyzing deviations in environmental burdens in gas companies on achieving oversight and its repercussions on the stock price in the stock market.” (Objective The study included a description of the study method, the study population and its sample, as well as the study tool used in data collection and preparation methods. Choosing the descriptive-analytical approach.
In the first stage: the researchers chose three companies from the Egyptian gas companies (the Pharaonic Company, the United Gas Derivatives Company, and the Petroleum Company). The researchers chose these three companies to facilitate obtaining data from them.
 In the second stage: he chose a sample of these three companies, which included both the senior management level and the middle management level. The study sample amounted to (171) individuals from the study community.
The researchers have concluded the importance of objective analysis of deviations in environmental burdens and achieving environmental control, which leads to an improvement in the stock price in the stock market, as:

The main hypothesis has been accepted: the objective analysis of environmental burden deviations leads to achieving environmental control, which leads to an improvement in the stock price in the stock exchange, given the acceptance of its sub-hypotheses as follows:
The researcher's first sub-hypothesis was accepted: "The objective analysis of the deviations of environmental materials leads to achieving control over the environmental materials used."
The researcher's second sub-hypothesis has been accepted: Objective analysis of environmental labor deviations leads to achieving control over environmental labor.
The third sub-hypothesis of the researcher was accepted: The objective analysis of the additional environmental burdens leads to the achievement of effective control over the additional environmental burdens.

The fourth sub-hypothesis of the researcher was accepted: “Achieving environmental control leads to an improvement in the stock price in the stock exchange.
The researchers recommended the necessity of evaluating the current methods used in analyzing deviations in environmental burdens, addressing their shortcomings, and finding solutions to the problems and errors resulting from them, through:

A comparison of all the methods that can be followed when analyzing the deviations of the environmental burdens and applying the most economically efficient methods.
Evaluating the current methods used in analyzing deviations in environmental burdens, addressing their deficiencies, and finding solutions to the problems and errors resulting from them.

Training and qualifying the human element to analyze and interpret the deviations of direct materials, direct labor, and environmental burdens.