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Contabilidade ambiental: estudo de caso aplicado à indústria de portas e janelas de madeira
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Abstract(s)
Este trabalho pretende ser um contributo para a introdução das matérias ambientais nos sistemas de gestão e contabilidade das empresas. Na base deste estudo está uma empresa que se dedica ao fabrico de portas e janelas em madeira, de média dimensão, com cerca de 100 trabalhadores, situada na zona centro de Portugal. Foram efectuadas várias visitas à fabrica, reuniões com o responsável, recolha de elementos do sector e análise de toda a informação disponível na empresa em termos de dados ambientais e dados financeiros. Esta empresa não era certificada por nenhum programa de gestão ambiental nem tinha ainda qualquer contacto com a construção de informação financeira de carácter ambiental. Pretendemos identificar as fases de um trabalho de recolha de informação prévia e de implementação de um modelo que possa ser aplicado a qualquer empresa do gênero que pretenda dar os primeiros passos com o objectivo de produzir informação financeira completa, onde constem também os valores ambientais e de onde se possa fazer uma análise global, da empresa como um todo, identificando o seu desempenho em termos de custos e proveitos ambientais.
This work intends to be a contribution for the introduction of the environmental matters in the administration systems and accounting of the companies. In the basis of this study there is a company of medium size that is devoted to the manufacture of wooden doors and windows, with about 100 workers, located in the central area of Portugal. Several visits paid to the factory, meetings with the person in charge, collection of elements of the sector and analysis of all the available information in the company in terms of environmental data and financial data. This company was not certified by any program of environmental administration and it did not have any contact with the construction of financial information of environmental character. We intended to identify the phases of a work of collection of previous information and of implementation of a model that can be applied to any company of the segment which intends to take the first steps with the main objective of producing complete financial information, where they also consist environmental values and from where it can make a global analysis, of the company as a whole, identifying its performance in terms of costs and environmental advantages.
This work intends to be a contribution for the introduction of the environmental matters in the administration systems and accounting of the companies. In the basis of this study there is a company of medium size that is devoted to the manufacture of wooden doors and windows, with about 100 workers, located in the central area of Portugal. Several visits paid to the factory, meetings with the person in charge, collection of elements of the sector and analysis of all the available information in the company in terms of environmental data and financial data. This company was not certified by any program of environmental administration and it did not have any contact with the construction of financial information of environmental character. We intended to identify the phases of a work of collection of previous information and of implementation of a model that can be applied to any company of the segment which intends to take the first steps with the main objective of producing complete financial information, where they also consist environmental values and from where it can make a global analysis, of the company as a whole, identifying its performance in terms of costs and environmental advantages.
Description
Trabalho apresentado no IX Congresso Internacional de Custos, realizado em Itapema/SC - Brasil, no período de 28 a 30 nov. 2005.
Keywords
Contabilidade ambiental Informação financeira ambiental Estudo de caso
Citation
Publisher
Universidade Regional de Blumenau