A contabilidade como instrumento de gestão dos custos da qualidade ambiental: estudo de caso da empresa Sipcam Agro S.A. / Accounting as an instrument of environment quality costs management: a case study of Sipcam Agro S.A.

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

The present research aims to investigate which the accounting treatments of the environmental quality costs are, emphasizing the post-consumed product due to the risks of generating environment costs, originating in external failures, considered as contingent liability because of the difficulty in foreseeing such events. The theme choice proceeded from studies related to environmental matters and from the companies needs of adopting management mechanisms turned to the environment, in search of the eco-efficiency and for the market takeover. A wide bibliographical research was carried out concerning the market trends, for this study fulfillment, seeking the environment preservation, the environment accounting and the environment quality costs. Then, it was elaborated a case study of Sipcam Agro S. A., aiming to investigate the Environment Management System adopted and the accounting role in the referred context. Structured on six chapters, being one of them dedicated to the introduction and the others to the conclusions, this paper discuss: a) the environment trends which have motivated the changing in behavior of the government bodies, consumers and organizations enabling companies to act in a socially responsible way, aspiring the sustainable development; b) the environment accounting concepts dealing with the environment assets and liabilities, the environment risks and its effects presented through the environment accounting statement aiming to assist the entrepreneurial management; c) the post-consumed product concepts, the product life cycle and the Environmental Management System related to the environment quality costs, emphasizing the accounting role in such costs measurements and management; and d) the analysis of the environment efficiency indexes and the accounting treatment related to the companies environmental matters, aim of this study. Therefore, it was possible to ascertain the importance of the use of accounting as a tool of the environment management and the environment quality cost measurements in order to justify investments meant for the environment preservation, as well as the building of statements turned to Stakeholders, showing the limitations and difficulties of the environment accounting from the companies

ASSUNTO(S)

environment quality costs managerial accounting environment accounting contabilidade gerencial contabilidade de custo ciencias contabeis passivo ambiental auditoria ambiental custos da qualidade ambiental contabilidade ambiental environment liability

ACESSO AO ARTIGO

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