Contribuição ao estudo da contabilidade ambiental: proposta de um modelo de controle gerencial

Abstract

The environment has become a key element in the reformulation of values ¿¿in force in society, producing new ways of thinking and acting in all productive practices. The environmental issue has turned its attention to different branches of knowledge, and accounting, acting as an information system, cannot be left out, as it contributes to the application of accounting techniques and information in the control of environmental expenses made by companies, collaborating in the continuous improvement and in the pursuit of excellence in total quality. The internalization of costs of an environmental nature has become fundamental given the importance that the subject has had in recent years, and the correct segregation of these expenses, as well as their effective control, becomes a vitally important instrument for obtaining competitive advantage. . This dissertation has as main objective to contribute to the study of accounting applied to the environment, proposing an information system of environmental costs inserted in total quality. The proposed cost system is based on ABC activity accounting (Activity Based Costing), with a view to providing more accurate information within the current competitive environment, but in a more responsible manner within the scope of social accounting. Aiming to achieve its objective, this work presents the need to use environmental cost reports as a tool for managers to monitor the behavior of environmental costs, proposing the definition of an environmental information management system.