• Identifying costs of green business is very important because it
provides a realistic assessment of the economic and environmental impact of business (enterprise) on the environment • The main purpose of the study is based on the analysis of the activities of green businesses to identify the main characteristic of their cost management. Methodology • Descriptive method is used to describe the data and key terms; • Induction method is for looking at a number of investigated cases that draw conclusions about green businesses and cost management; • Method of deduction is used to reach concrete conclusions; • Method of analysis is used for analyzing the used literature and the method of synthesis for connecting information, facts and data into a whole that will be logical and obtained through the methods of deduction and analysis. Main characteristic of green business • Reducing the use of materials, • Reduction of energy consumption, • Reduction of the release of toxic substances, • Increasing recycling, • Maximum use of renewable resources, • Extension of product durability, • Increasing the intensity of services. Cost management in green business • Cost related to protection and prevention of environment; • Environmental accounting • Environmental planning costs, • Environmental harmonization costs in product design, • Recycling costs, • Eco-friendly packaging costs, • Environmental management costs, waste control, elimination or treatment costs are within the scope of prevention costs. These costs are the costs that can be determined in accordance with the decisions of the administration. Conclusion • Green businesses helps to take advantage of sustainable income opportunities, while protecting the value of business against increasing energy costs, the costs of meeting regulatory requirements, changes in the way customers perceive brands and products, and the volatile price of resources.