The study aims to analyze and evaluate the effect of time equations on the measurement of environmental quality costs, as time equations contribute to the development of cost accounting objectives in terms of increasing cost accuracy and its ability to develop cost control and control procedures and develop cost reports, There are still a lot of scientific and practical requirements that cost conscious must know exactly when the composition of time equation. The researcher conducted a field study by surveying the opinions of a sample of accountants on measuring the cost of environmental quality through the cost- based approach based on time.
The results indicated the need to provide the material and human resources to apply the cost approach based on the time-based activity because of its product and reducing environmental quality cost