A adequabilidade da metodologia "ABC" de custeio à avaliação do desempenho ambiental de processos industriais

• Autor(a) principal: Amaral, Jose Alexandre Gurgel do
• Data de Publicação: 2002
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal Fluminense (RIUFF)
• Texto Completo: https://app.uff.br/riuff/handle/1/17496
• topic: Desempenho Ambiental; Metodologia ABC de Custeio; Contabilidade Ambiental Gerencial; Custos Ambientais; Environmental Performance; ABC Costing, Environmental Management Accounting; Environmental Costs; CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO

The objective of the research is to verify whether the ABC costing system is an appropriate methodology to explicit in the Management Reports the environmental costs incurred in industrial processes. Another objective of the research is to verify whether this cost reporting may be regarded as an effective tool to evaluate environmental performance. The necessity of reaching the environmental management and cost management strategic modes identified by revising the historical evolution of private environmental management and of management accounting has been evidenced. The ABC costing system and the cost accounting systems theoretical milestones have been identified and then validated by means of a Case consisting of a model built from a proprietary accounting data base. The Case refers to a mining company that produces aggregates for construction quarry , and is located in the urban area of the metropolitan region of Rio de Janeiro. The accounting data used is real and current (July 2002), and was provided by a mining engineering consulting company. Information obtained in technical visits and field interviews complement the interpretation of such data. Management Reports of the Case-Company have been written, for the incurred cost in one month, following the present reporting format and also following the ABC typical format. It has been verified by comparing these reports that the application of the ABC costing to industrial processes allows one to explicit the environmental costs that have been the object of accounting transactions and, in this sense, it may be regarded as a management instrument available to the process manager. Additionally, the research concludes that the ABC costing in itself does not point out certain environmental cost categories which are necessarily involved in the environmental performance strategic administration and thefore the methodology has this limitation when used as a management tool. The research indicates the need of additional research to study the incorporation of non financial information and of performance indicators in the ABC model as well as the integration of industrial process aspects, such as safety and quality, with other management models