A PROPOSED MODEL FOR REDUCING COSTS IN LIGHT OF THE SUSTAINABILITY ACCOUNTING STANDARD FOR CONVERTING RESOURCES TO ELECTRICAL AND ELECTRONIC EQUIPMENT. A STUDY OF BABYLON FACTORY 2 FOR BATTERIES

The main objective of the research is to demonstrate application sustainability accounting standards (SASs), standard for transferring resources electrical and electronic equipment (EEE) reduce costs. this will achieve what dimensions (economic, environmental, social) seek, in addition reducing production costs improving quality battery, as well by relying on actual need workers line with requirements sustainability. study obtained analytical-descriptive approach collect data. Babylon Facotry 2 sample study. researchers used various data source incluing financial statement factory, interview some engineers techniacians. found that applying standards, especially converting equipment, maintain product safety help manage hazardous waste (liquid solid) purpose preserving environment Many recommendations were reached, most important which industrial companies should adopts covertion