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Already, many companies acknowledge the importance of


environmental cost information and publish environmental reports that
include the disclosure of this kind of information. Internationally, the
United Nations, the U.S Environmental Protection Agency, and the
Canadian Institute of Chartered Accountants (CICA) are currently
studying environmental cost accounting and disclosure methods.
.1 2006  " 
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ii- WEST, T. and D. WEST, Applying "ABC" to Health care, Management
Accounting, Februray, 1997 P.24.
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2- BANKER, R., and G. POTTER., "Economic comparison of single cost driver and
Activity Based costing systems "working paper, university of Minnesota, 1992, P.2.
3- a- JEANS, MIKE and MICHEAL MORROW. The practicalities of using ActivityBased Costing " Management Accounting, Nov., 1988 PP. 43- 44.
b- ROTH, HAEOLD & FAYE, BORTHICK, "Getting Gloser to Real product
costs" (Management Accounting, May, 1989) PP. 30- 32.
4 - a- JYTTE LARSEN, ULLA SLOTHUUS SKJOLDBORG, comparing systems for
costing hospital treatments, the case of stable angina pectoris, Health policy volume
67, Issue3, March 2004 P. 303.
b- EDDY CARDINALES, FILIP RooD HooF T, GUSTAAF VAN HERCK,
Drivers of cost system development in hospitals: results of a survey, Health policy
volum 69, Issue, August, 2004, P. 240.
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-COPPER ROBIN & ROBERT KAPLAN, Profit priorities from Activity based
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Fundamentals of cost Accounting, MC. Graw- Hill. International Edition 2006 PP.
240- 244.
3
- EDDY CARDINAELS, FILIP RooDHoofT, GustAAF VAN HERCK, Drivers of
cost system development in hospitals: results of survey, op.cir., P. 240.
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New York, JOHN WILEY & SONS, 1991 P. 47.
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Accounting" (Copenhagen: jurist-og: publishing, Co., 1993) P.34.
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27

 .7 C. '

A- Books
1- BRIMSON, JAMES, A., "Activity Accounting: An Activity Based Costing Approach,
NEW York: John wiley & sons. 1991.
2- HANSEN, Don R., MARYANNE M., MOWEN, Monagement Accounting "southwestern Publishing Co. Cincinnati. Ohio, 1994.
3- ISRAc POUL, LSEM, Activity versus variability based Management Accounting"
Copenhagen: jurist- og: publishing. Co, 1993.
4- MICHAEL W. MAHER, WILLIARRN N. LANEN, MADHAV V.RAJAN fundamenrals
of cost Accounting, MC. Graw-Hill. International Edition 2006.
B-Periodicals
1- ANTOS, J., Activity Based Management for service, Not For profit and
Governmental organization, journal of cost management, summer, 1992.
2- EDDY CARDINAELS, FILIP RooDHoF T, GUSTAAF VAN HERCK, Drivers of cost
system development in hospitals: results of a survey, Health policy volume 69,
Issue, August, 2004.
3- Dr. HISHAM HASABOU FADEL, "Environmental Cost Apanoramic View" The
seventh Arab Conference, CAIRO, February 2006.
4- JYTTE LARSEN, ULLA SLOTHUUS SKJOLDBORG, comparing systems for
costing hospital treatments, the case of stable angine pectoris, health policy
volume 67, Issue 3, March 2004.
5 WEST, T. and D. WEST, Applying "ABC" to Health Care, Management
Accounting, February 1997. "Working Paper university of Minnesota 1992.
6- BANKER, R., and G. Potter, "Economic comparison of single cost Driver and
Activity Based Costing systems "Working Paper university of Minnesota 1992.
7- JEANS, MIKE and MICHEAL MORROW, The practicalities of using Activity
Based Costing Management Accounting, NOV., 1988.
8- ROTH, HEROLD & FAYE Borthick, "Getting gloser to real product costs
"Management Accounting May 1989.
9- MSOCSC G., "ABC" and ALL That "Management Accounting October 1995.
10- COPPER, Robin & Robert Kaplan, "Profit priorities from Activity Based costing
"Harvard Business Review, May June 1991.

28

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