Impactos financeiros dos gastos das medidas de gestão ambiental em uma unidade de abastecimento de posto de combustível

• Autor(a) principal: Franceschi, Francieli Rosa de
• Data de Publicação: 2012
• Outros Autores: Costa, Vanessa de Matos da, Guse, Jaqueline Carla, Freitas, Luiz Antonio Rossi de, Rossato, Marivane Vestena, Dorr, Andrea Cristina, Lorenzett, Daniel Benitti
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Monografias Ambientais
• Texto Completo: http://periodicos.ufsm.br/remoa/article/view/5900
• topic: Environmental Accounting; Environmental expenditures; Trade in fuels; Contabilidade Ambiental; Gastos Ambientais; Comércio de Combustíveis

The environment is an indispensable resource for human survival, as well as certain economicactivities are essential, and difficult to reconcile a peaceful coexistence between the two. It is ofgrowing concern in proposing an economic development covering issues related to theenvironment, to promote basic environmental conditions, not attacking the nature and placewhere such ventures are installed. Accordingly, the gas stations because they are characterized bythe development of high-risk activities for the environment, should invest in environmentalprotection in order to make their activity less aggressive as possible. Any measure adoptedenvironmental management in order to preserve the environment involves the consumption ofresources, which need to be controlled and properly accounted for. Therefore, it is the duty ofaccounting to identify and assess the economic and financial events related to the can affect the outcome of state assets and entities. This study sought to identify theenvironmental management measures implemented by the Cooperative of Autonomous RoadVehicles Drivers of Santa Maria, and analyzing costs associated with environmental managementactions. Technique was employed for observation combined with the structured interviewtechnique. The results revealed that the environmental costs had a negative representative for thecompany, in other words, instead of contributing to the maintenance and growth of the company,represented an economic sacrifice, as it is not diluted in the volume of revenues during the year.