Environmental Quality Cost Management as an Approach to Achieving Sustainability in Healthcare Institutions

Abstract

This study addresses the importance of environmental quality cost management as. a. modern tool that contributes to supporting environmental sustainability practices in healthcare institutions. The increasing environmental challenges associated with medical waste and polluting emissions have prompted healthcare institutions to seek effective solutions to control environmental costs and comply with regulatory standards. The study reviewed concepts related to the environment, cost management, environmental costs, and environmental quality costs, in addition to approaches to their accounting measurement and disclosure. The study concluded that integrating cost management and environmental trends improves operational efficiency, enhances compliance, and strengthens the organization's public image, bringing it closer to achieving the status of a "green healthcare institution." The researcher adopted a descriptive and analytical approach, studying the reality of cost management and treatment technologies in the hospital and analyzing data such as quality costs, waste volume, environmental performance, and Their impact on achieving green health institutions. Among these indicators are the energy consumption index, the energy cost index , the water consumption index , and the water cost index, etc. Among the most important findings are a gradual increase in the costs of quality that add value (prevention and evaluation) and a decrease in the costs of internal failure. The analysis also revealed that the medical waste treatment unit accounted for the highest percentage of prevention costs, indicating its pivotal impact in supporting environmental sustainability and reducing health risks within the hospital, especially after the introduction of new sorting and treatment technologies in 2023..