Author(s): Issa Tawfeeq Issa Alnaser*, Murtadha Kadhim Afat Albazooni, Mohammed Qasim Yahya Alqureani
The research aims to demonstrate the application of GABC technology in managing environmental costs through the information produced by this technology. To achieve this goal, an applied study method was used in the Southern Fertilizers Factory in Basra. The researchers reached a set of conclusions, the most important of which is that the application of the (GABC) technology has a major role in helping the company’s management to make the best decisions related to managing environmental costs through the information provided by this technology to reduce the environmental impact in addition to reducing costs, because environmental costs have become a high percentage of overhead costs, it is no longer possible to ignore information related to these costs.Thus, it will affect the company's profitability and, consequently, its market share compared to competitors, as well as the environment. The total environmental costs amounted to (5,129,346,000) dinars. Based on the results obtained, the researchers recommend applying GABC technology in fertilizer plants.