Contabilidade ambiental: uma ferramenta para a gestão ambiental




This work consists on the application of the environmental accountability as a tool for environmental management in the verification of raw material consumption and demonstration of the importance that raw material has on the production cost. Enterprises and their managers usually ignore the real environmental cost, attributing to it only the cost of treatment and final waste disposal. The objective of this work is to show that the cost of waste from production processes, which means unused raw material, is greater than just treatment and final disposal cost, for both solid and liquid waste. For that reason, it has been made a case study applied to textile effluent from spinning, washing, rotate and flat printing sectors of a great textile enterprise, over a hundred years in the market. Based on the information given by the company for a case study in 2004, it has been verified the amount of fabric in the processes and its value, the amount of raw material and also its value, the processing cost and the cost and volume of the waste from those for each sector of the production. The results matched to the expected ones, being the waste cost much greater than the treatment cost of the waste itself and also of the mud that comes from it, in the rate of between 12.85 and 14.45 times greater. To better observe the influence of raw material over the cost of residue, two simulations have been made: one simulating a rise on the purchasing price of the main chemical products for the studied sectors (dyes, pigments and printing pastes) and another simulating a reduction on the consumption of those products. At the end of the work it was possible to conclude that enterprises must priorizate a rational consumption of raw material, searching alternatives and technological innovations that make it possible to reduce that consumption through the use of more efficient material, process changing, more efficient equipment, and a combination of two or more alternatives when it is possible. The enterprises must also use the environmental accountability to identify the real environmental costs and using more detailed and precise information make accurate analysis in order to obtain the main points to invest on and achieve a reduction of production and environmental costs


raw material environmental efluente têxtil engenharias matéria-prima textile effluent contabilidade ambiental gestão ambiental; contabilidade - aspectos ambientais; matérias-primas

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