الفهرس 
Title : The Use of Environmental Cost for Strategic Cost Management and Financial Performance of the Business Organizations With Application to Chemical Industries Sector
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Abstract
Despite the importance of environmental costs for organizations, it appears that not all manufacturing firms track environmental costs extensively. Some manufacturing companies believe that the environmental cost is a cost expensed without a benefit. Although, nowadays environmental cost improvement became an objective of a firm{u2019}s strategy, just as financial profitability is. The aim of this study is to conceptually and empirically examine the relationships between strategic cost management (SCM) and financial performance in the context of environmental cost. There are no studies that examined the link between strategic cost management and environmental cost and financial performance in the manufacturing sector in Egypt.Data are collected by using a case study on one of the largest manufacturing companies in Egypt for chemical industries, the results suggested three main conclusions. First, the environmental cost has a significant relationship with strategic cost management. Second, the environmental cost has a significant relationship with financial performance. Third, strategic cost management (SCM) has an indirect impact on financial performance through environmental cost. Thus, environmental cost links the relationship between SCM and financial performance