The study was
aimed to the determine the types of medical wastes produced by
hospitals and having clearly panorama picture on the reality of
management of medical wastes in some hospitals in Hama govern
ate and the methods of treatment and sugges
ted the suitable
solutions and safely environmentally to manage these wastes
according the results the mentioned research.
As a result of the growing interest in environmental issues in the Syrian environment,
more precisely in the health service sector, companies in various sectors are facing the
problem of measuring and analyzing environmental costs, and disclosing e
nvironmental
costs in their financial statements. This research explores the role of measuring and
classifying environmental costs in decision-making in the health sector.
A case study was conducted in the General Authority of the Basel Hospital in
Tartous in Syria. Data was collected using observations and analysis of hospital
documents and reports, and personal interviews with managers and heads of departments
and accountants in the hospital.
The research aimed at finding a proposed model for classifying environmental costs
in the hospital based on Shapiro's model. The results showed that the cost of acquisition,
supply cost, training and qualification, storage costs, obsolescence costs, disposal costs,
maintenance costs are considered appropriate to make environmental decision-making. The
study also showed that the lack of knowledge and awareness of the administrative and
accounting staff about concepts and terminology of environmental accounting adversely
affect the process of tracking and measuring the environmental costs and hence the quality
of environmental decisions. The results showed also that the hospital is almost committed
completely to sort and separate medical and non-medical waste in all divisions and
sections.
