Abstract
Healthcare waste management represents both a financial and environmental challenge for healthcare institutions. This article discusses accounting and financial management strategies that can be implemented to optimize operational costs related to healthcare waste disposal, while minimizing environmental impact. A theoretical framework based on financial and environmental sustainability is proposed, integrating environmental accounting policies and waste management methodologies. The results demonstrate that adequate financial planning and the implementation of treatment technologies can significantly reduce costs and improve efficiency in healthcare waste management. The findings highlight the need for more robust management policies and greater investment in sustainable treatment technologies.
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