The accounting necessity of industrial and dangerous wastes in industries-Case study

Abstract

In each process, the input material will be converted to a final output and during this, some kind of wastes such as industrial, dangerous, etc are going to be generated inevitably that must be controlled based on regulations. In production process and properties accounting, the products are being calculated but the part of this procedure is waste generating that is not accounted although the impacts of these kind of wastes will be imposed unintentional cost to industrial sections. The target of doing this study is highlighting the importance of waste accounting among manufactures. The selected methodology as primary step was gathering the available regulations then negotiation with industry owners to convince them. There are 80 thousands of Industrial units in Iran that by implementing this project, the internal and external costs of waste management and the real cost of environmental pollution will be cleared and in foreseeable future about 100 job opportunities for environmental accountants and prosecutors will be created.