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المستخلص
The aim of current research to build a strategic plan to expand the use of natural gas, and petrochemical industry of it, as the gas industry of industries that support the petrochemical industry.
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The most research problem in that environment protection costs exacerbate the problem, especially in the petrochemical industry, and through the influence on the final price of the product, which may increase the social price and thus harming the consumer, as well as the impact on the economic competitiveness of the unit, and thus the impact on the unit profits economic.
In the event that the state support; they may not be possible to do so under the World Trade Agreement (formerly GATT) and other economic variables.
In the case of the Stoic of these costs is the consumer; it will exacerbate the problem of increasing the prices of petrochemical products, especially in light of this Agreement, and suffered gas sector, which depends upon the petrochemical industry from several problems, including:
- The high cost of research and discovery, especially in deep water.
- Height basic structure of networks compared to the cost of gas at the price of gas to the consumer sale supported by the government.
There are also a lot of environmental and external conditions affecting the gas industry, and therefore the petrochemical industry and impeding the ability to fully meet the domestic demand.
Hypotheses:
”The existence of a positive relationship between environmental protection cost and the decisions of the final product pricing in the petrochemical industry”.
Research objectives:
The present study aims to build a strategic plan to expand the use of natural gas, and petrochemical industry of it, as the gas industry of industries that feed the petrochemical industry, and in order to achieve the aim of the research study addressed the following:
1- Study and analysis of the impact of environmental protection in the petrochemical industry on product pricing decisions costs.
2- Access to the proposal model illustrates this relationship.
3- Identify the size and importance of the gas sector and the petrochemical industry.4- Identify and analyze the most important problems facing the gas industry, petrochemical industry and ways to treat these problems.
The Significance of research:
The importance of the current study of the following:
- Interest of most of the previous studies on social responsibility, a lot of items related to the social and economic performance of the units, and these studies highlight the importance of accounting for environmental costs as a separate social performance items.
- This study deals with an issue which is the subject of the cost of protecting the environment, which may cause indirectly in the restructuring of the national economy, in the sense that governments and private economic units to spend on other projects, non-polluting, such as agriculture, tourism and fishing.
- Taking one of the important problems facing the economic establishments in the present time, is how to achieve compatibility between reducing costs and achieving an outstanding level of protecting the environment.
- Increased competition faced by the economic establishments in the present time, where he became a continuation of the economic establishments dependent on its ability to deliverproducts are competitively priced and high environmental quality.
- Study the product life cycle and their environmental impacts, which prompted some of the developed countries to implement certain stages of the production of the product outside its borders, and in particular in developing countries in order to protecting the environment.
- The present study is concerned with the petrochemical industry, one of the strategic industries that are vital.
- Is not Taking environmental accounting by organs and authorities, professional organizations and scientific accounting as is the case for other branches of accounting.
- Are not taken into account the environmental impacts when evaluating and identify the results of business operations, due to the lack of standards and principles of accounting enables conduct such an assessment, and the inclusion of results of the financial statements.
- Economists Taking the subject of the environmental aspects of economic activity when exposed to the concept of economic cost or internal Economic Internal Costs as well as the social cost of Social Costs for these activities.
- interest on the part of many international organizations, environmental management system.Pressure exerted by many professional bodies in order to take into account the environmental risks and stresses, including social responsibility for companies and businesses.
- Studies have shown that spending in the field of environmental costs is working to increase corporate profits and businesses.
- Enable companies to disclose their achievements in the fields of environmental protection, so as to achieve greater confidence in achieving the company’s social performance.
Research Methodology:
- The current study was based on inductive method and deductive method, and therefore the research methodology was based on the following means:
1-Reliance on secondary sources of information emanating from the desktop search.
2- Reliance on Applied study based on personal interviews and visit the company’s application area.
3- Statistical analysis using the Statistical Package for Social Sciences, SPSS.
Research community:
The current study population in the Kuwaiti petrochemical company, was to obtain the necessary data from financialstatements published private costs and expenses, including environmental costs and internal data.
Research proposal:
Part I: theoretical framework for the study included:
Chapter I: The general framework of the research.
This chapter Taking the problem and the goals and the importance of the research methodology.
Chapter II: the environment and environmental pollution.
where he addressed the general concept of the environment and its components, as well as the concept of environmental pollution, its causes and effects and how to counter it.
Chapter III: The petrochemical industry and its relationship to oil refining industry.
where the concept of petrochemicals, advantages and policies of the petrochemical industry, the petrochemical industry, and the product cycle of life and their environmental impacts, as well as the development of the concept of environmental costs in the industrial sector and its components and their characteristics and their relationship to oil refining industry.
Chapter IV: waste oil refining industry:
Addressed petroleum waste types and degree of danger and how to get rid of them, as well as how to benefit from.Chapter V: Environmental Management for the petrochemical industry.
The chapter Taking environmental management, and operation of the product cycle, and the aims of environmental management for the petroleum industry, and its role in the measurement of environmental losses, as well as preventive measures to reduce the effects of the petrochemical industry at all levels.
Part II: included four chapters as follows:
Chapter VI: an analytical study of the environmental costs and product life cycle environmental impacts.
This chapter Taking analytical study of environmental costs, and environmental protection activities, as well as product and environmental effects of the life cycle.
Chapter VII: environmental protection and economic management for the petrochemical industry.
This chapter Taking the economic implications of environmental pollution from the petrochemical industry, and environmental and economic tools and environmental protection programs, as well as accounting and economic criteria for cost-benefit analysis for pollution control, and the methodology used to reduce environmental waste management costs.Chapter VIII: Conclusion The findings and recommendations.
This chapter Taking conclusion, and reached search results, as well as some of the recommendations in the light of the findings of the research results.
Research results :
The study aimed at the relationship analysis between environmental protection and product pricing decisions in the petrochemical industry in Kuwait cost, and the results showed the following:
1- After that, the researcher validates the imposition of a study, ”there is a correlation between environmental protection and product pricing decisions related to costs” and therefore access to mathematical formulation of the model proposed by the researcher.
2- It was observed that those who are pricing given priority and the importance of the direct costs, which consist of materials and wages and expenses, and the rest of the elements of the list pricing are calculated as a percentage of this cost, without considering the actual costs.
3- Observed on lists Pricing calculating the remaining cost elements fixed as a proportion of direct cost, a judgmental ratios without distinction between the other company, while it is not realistic and not commensurate with the differentadministrative efficiencies and economic circumstances of each individual company, although it can be answered, however, that this ratios are ratios standard, and if the economic unit management was able to reduce the difference is reflected in the form of economic profit of the unit.
4- Inadequate spending size spent the petrochemical industry company to protect the environment.
5- Failure to allocate a separate cost center for the costs of environmental protection, where I found distributed between production costs and general and administrative expenses.
6- Not to give the petrochemical companies of special importance to the product life cycle environmental impacts.
Recommendations:
In light of the outcome of the current research results, we can recommend the following:
1- The need for the introduction of the costs of environmental protection by companies within the petrochemical industry required for determine the cost price like that of the cost of production, where it has become a reality and can not be ignored.
2- The need to increase spending from the petrochemical industry firms on environmental activities to preserve the environment, and so in support of its role in the achievement ofsocial responsibility on the one hand, and to achieve a competitive advantage in the local and international markets to make the Kuwaiti economy competitive economy capable of dealing with fast and rapid changes that characterize the global economy effectively and efficiently on the other hand.
3- The need to increase spending by the petrochemical industry to preserve the environment and reduce environmental costs by managing environmental risks, and compliance with environmental laws that apply to them on the one hand, and the recycling of waste on the other hand, not by the failure to preserve the environment, it can also reduce the cost of protect the environment by choosing clean technologies to a large extent to reach the waste exhaust size to a minimum of a third party.
4- Understanding of environmental protection costs to cycle the full life of the product (ie those costs to be realized before, during and after the manufacturing cycle or production) at the entrance of the full life cycle considered newly input to determine the environmental protection costs during the period of the full product comprehensive life (research and development, engineering, and the costs of post-stage production, and provide after-sales services).5- Working to reduce production and marketing costs by the petrochemical industry, to provide product for less than the cost of competitors from foreign companies, and get rid of activities that do not add value, in order to outperform the competition of foreign companies.
6- The need to encourage research side to avoid dependence on raw materials and accessories imported production, where they constitute a large part of the cost of production of petrochemical products, also helps the research side to take advantage of waste and reducing the cost and environmental conservation.
7- The need for the production of petrochemical materials companies showing the costs spent on environmental protection, without integrated into other costs, to highlight its role in achieving social responsibility. Or in other words, the allocation of a separate cost center of its own.
8- The need for the government to give an advantage to companies operating in the production of petrochemicals spent on environmental activities, to encourage spending on the environmental side of the hand, and to compensate the investor for the assignment of the difference between economic profit and social profit.
9- The need to develop standards for environmental costs of economic units to assist in the set and determined.10- The need to display accounting data for environmental performance in the annual financial statements in separate accounts as follows:
(Environmental Expanses- Environmental Revenue- Environmental Assets - Environmental Liabilities).
11- The need to develop the accounting system companies producing petrochemical materials, and businesses, leading to the preparation of accounts includes expenses, assets and liabilities, including environmental Registration can be accounting for all environmental processes accordingly accounts, and covered by the accounts reflect the environmental performance.
12- The need for a manual accounting guidance reliable accountants in the field of accounting assessment of environmental processes.
13- The need to develop what is called the annual report of the environmental performance of the Annual Environmental Performance Report, which serves as a review of the auditors of these companies report includes data that describes the environmental performance of the company.
14- The need to give adequate attention to the environmental costs of production by the petrochemical companies, like other types of costs.15- Work on modifying accounting standards allow disclosure of potential environmental liabilities within budget components, in order to avoid postponing the face of the special accounting problems at a cost of addressing environmental pollution problems.