A PhD Dissertation at the University of Basrah Examines Environmental Cost Measurement Using Materials Flow Techniques

A PhD dissertation at the College of Administration and Economics, University of Basrah, examined the measurement of environmental costs using material flow, product lifecycle, and benchmarking techniques, and their impact on enhancing competitive advantage – a case study of cement plants in Mosul.

The dissertation, submitted by student Ahmed Ghazi Taher, aimed to identify methods for measuring environmental costs at cement plants in Mosul using material flow, product lifecycle, and benchmarking techniques, and to demonstrate the impact of these methods on enhancing competitive advantage.

The dissertation also included an analysis of the current state of the cost accounting system and the role of environmental costs in the cement plants under study. The thesis concluded that applying material flow (MF) environmental costing across the product lifecycle (PLC) clearly revealed key waste points, namely in milling, cement production, and fuel consumption in clinker kilns. This reinforces the role of environmental cost accounting in identifying reduction and improvement opportunities, while simultaneously supporting the PLC approach in allocating environmental costs across cement production stages and highlighting their impact on price competitiveness and the product's environmental quality.

The dissertation rtation recommended separating environmental cost accounting from regular costs by establishing dedicated accounting books and records for environmental costs. This would enable better control of environmental pollution resulting from production processes, contribute to reducing environmental costs and improving performance, and support environmentally sound decision-making.