The Role of the ISO 14051 Standard in Light of Cost Technology for Material Flow and the Effects of its Use on the Carbon Footprint- Applied Research in the General Company for Battery Manufacturing

Abstract

Most Iraqi economic units suffer from high rates of environmental pollution and a shortage of available resources and energy, which causes high production costs, in addition to the lack of these units in using modern cost techniques to determine and measure the quantities and costs of negative products. Among these techniques is the material flow costing technique (ISO 14051 standard), which works To track and analyze inputs and outputs and divide them into (positive products and negative products), as well as reducing environmental impacts and the amount of emissions and waste, optimally exploiting available resources and energy, improving the environmental performance of the unit, and preserving the environment from pollution. Therefore, this research aims to explain the conceptual framework of the ISO 14051 standard in light of cost-effective material flow technology, clarify the impact of the standard on the carbon footprint, optimal exploitation of available resources and energy, and provide viable alternative solutions that would limit the emission of gases and vapors. For the purpose of achieving the research goal and testing its hypothesis, a factory was chosen. Batteries - Babylon 2 Laboratory and approving the financial and non-financial data included in the reports, records and documents for the year 2022. The research concluded that the use of the ISO 14051 standard in light of cost technology for material flow helps reduce the carbon footprint in the battery industry.