INTERNATIONAL JOURNAL OF SOCIAL HUMANITIES SCIENCES RESEARCH (JSHSR)

Abstract


DETERMINATION OF THE IMPORTANCE LEVEL OF ENVIRONMENTAL COST: AN APPLICATION IN TRA1 REGION

Environmental costs, which vary according to the patterns of emergence, are expressed as costs incurred in order to meet or avoid damage to the environment by the enterprises. In this context, the aim of our study is to determine the level of importance given to environmental costs by the production enterprises operating in TRA1 Region (Erzurum, Erzincan, Bayburt). In practice, factor analysis method was used and the hypotheses formed within the research were tested by Mann-Whitney U method. In the framework of the research, it was tried to determine the importance given to the environmental costs by comparing the environmental costs with the properties belonging to the enterprises. Significant relationships were determined between the operating periods of the enterprises and the environmental costs in the analyzes. It has been found that businesses that are called young enterprises (operating between 0-10 years) attach more importance to environmental costs.



Keywords
Accounting, Environmental Costs, Internal Costs, External Costs, Factor Analysis



References