Contabilidade ambiental : uma análise dos custos ambientais quanto ao uso responsável dos recursos hídricos e no gerenciamento de resíduos sólidos em um frigorífico de médio porte

Abstract

The purpose of this case study was to carry out an analysis of the costs inserted with environmental activities, with regard to Water Resources and Solid Waste. The research segregated the information, given the dimension of the problem, having considered the Water Resources, the effluents and the Solid Residues, the papers, cardboard and plastics. In the theoretical framework, the conceptualization of accounting tools was used, aimed at environmental issues, as well as the importance of segregating this information for better management. Thus, concepts and principles of Environmental Accounting, the Environmental Management System and Environmental Policies, were the basis for the direction of the study. The methodology is of a bibliographic documentary character, characterized as qualitative and case study. At the end of the monographic work, it can be concluded that the company under study, directs a significant economic value, to the treatment of Water Resources to return to the environment, as well as also uses techniques of Industrial Solid Waste Management, segregating a volume considered, for recycling purposes, adding revenue with it.