Modelo de custos ambientais aplicado à gestão e destinação de resíduos
Autor(a) principal: | |
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Data de Publicação: | 2012 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Manancial - Repositório Digital da UFSM |
Texto Completo: | http://repositorio.ufsm.br/handle/1/8234 |
Resumo: | Environmental issues have been widely discussed in the contemporary world and particularly in the business community. But how to measure the costs related to the environment is still an issue with some indefinitions and controversy. The informational needs of managers are focused on the choice of proposals that provide qualitative data about the problems, combined with quantitative data. Some authors have created models to measure these costs, however, they have not widely accepted because they are not comprehensive or because they have little explanatory calculation methodology. On this basis, the aim of this work was proposed a model of environmental costs. For this purpose, it was analyzed the main existing models, developed the Model of Environmental Costs Applied to the Destination of Waste using tools such as GUT and Material Balance, aimed at determining the most critical routes and, after, applied in the sector of Hygiene and Cleaning Services (SHL), University Hospital of Santa Maria (HUSM). For this, the methodology used was applied research, with qualitative approach, exploratory as to the aims and field research to validate. The application of the proposed model to the sector showed that initially there are at least twenty-four alternatives to analyze the costs, however, after application of the model, it was obtained only three alternatives for study. This significant decrease in the number of alternatives resulted in cost savings for both the analysis of every possible treatment of waste and for the costs associated with technological studies to enable each alternative identified. The proposed model when compared to existing, proved to be more dynamic and easy to use, besides to help in the identification of environmental impacts caused by products. |
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Modelo de custos ambientais aplicado à gestão e destinação de resíduosModel of environmental costs applied to waste management and destinationCustos ambientaisModelo de custos ambientaisMensuração de custos ambientaisEnvironmental costsModel of environmental costsMeasurement of environmental costsCNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAOEnvironmental issues have been widely discussed in the contemporary world and particularly in the business community. But how to measure the costs related to the environment is still an issue with some indefinitions and controversy. The informational needs of managers are focused on the choice of proposals that provide qualitative data about the problems, combined with quantitative data. Some authors have created models to measure these costs, however, they have not widely accepted because they are not comprehensive or because they have little explanatory calculation methodology. On this basis, the aim of this work was proposed a model of environmental costs. For this purpose, it was analyzed the main existing models, developed the Model of Environmental Costs Applied to the Destination of Waste using tools such as GUT and Material Balance, aimed at determining the most critical routes and, after, applied in the sector of Hygiene and Cleaning Services (SHL), University Hospital of Santa Maria (HUSM). For this, the methodology used was applied research, with qualitative approach, exploratory as to the aims and field research to validate. The application of the proposed model to the sector showed that initially there are at least twenty-four alternatives to analyze the costs, however, after application of the model, it was obtained only three alternatives for study. This significant decrease in the number of alternatives resulted in cost savings for both the analysis of every possible treatment of waste and for the costs associated with technological studies to enable each alternative identified. The proposed model when compared to existing, proved to be more dynamic and easy to use, besides to help in the identification of environmental impacts caused by products.Coordenação de Aperfeiçoamento de Pessoal de Nível SuperiorAs questões ambientais vêm sendo amplamente discutidas no mundo contemporâneo e, particularmente, no meio empresarial. Porém, como mensurar os custos relacionados ao meio ambiente ainda é uma questão com algumas indefinições e controvérsias. As necessidades informacionais dos gestores estão centradas na escolha de propostas que forneçam dados qualitativos sobre os problemas, aliados a dados quantitativos. Alguns autores criaram modelos para medir esses custos, no entanto, não obtiveram ampla aceitação por não serem abrangentes ou por apresentarem metodologia de cálculo pouco explicativa. Com base nisso, o objetivo desse trabalho foi propor um modelo de custos ambientais. Para tal finalidade, foram analisados os principais modelos já existentes, desenvolvido o Modelo de Custos Ambientais Aplicado à Gestão e Destinação de Resíduos utilizando ferramentas como o GUT e o Balanço de Materiais, visando a determinação das rotas mais críticas e, após, validado junto ao setor de Serviço de Higiene e Limpeza (SHL) do Hospital Universitário de Santa Maria (HUSM). Para isto, a metodologia utilizada foi pesquisa aplicada, com abordagem qualitativa, exploratória quanto aos objetivos e pesquisa de campo para a validação. A aplicação do modelo proposto ao setor demonstrou que inicialmente existem, pelo menos, vinte e quatro alternativas para analisar os custos, entretanto, após a aplicação do modelo, resultaram em somente três alternativas para estudo. Esta diminuição significativa no número de alternativas implicou em redução de custos tanto para a análise de cada possibilidade de tratamento dos resíduos como para os custos associados a estudos tecnológicos para viabilizar cada alternativa identificada. O modelo proposto, quando comparado aos existentes, mostrou ser mais dinâmico e de fácil aplicação, além de auxiliar na identificação dos impactos ambientais causados pelos produtos.Universidade Federal de Santa MariaBREngenharia de ProduçãoUFSMPrograma de Pós-Graduação em Engenharia de ProduçãoSilveira, Djalma Dias dahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4723875A1Evangelista, Mário Luiz Santoshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4776015J2Rossato, Marivane Vestenahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4518781U1Segatto, Sara Schafer2012-12-032012-12-032012-03-15info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfapplication/pdfSEGATTO, Sara Schafer. MODEL OF ENVIRONMENTAL COSTS APPLIED TO WASTE MANAGEMENT AND DESTINATION. 2012. 82 f. Dissertação (Mestrado em Engenharia de Produção) - Universidade Federal de Santa Maria, Santa Maria, 2012.http://repositorio.ufsm.br/handle/1/8234porinfo:eu-repo/semantics/openAccessreponame:Manancial - Repositório Digital da UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSM2022-06-27T12:50:37Zoai:repositorio.ufsm.br:1/8234Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufsm.br/ONGhttps://repositorio.ufsm.br/oai/requestatendimento.sib@ufsm.br||tedebc@gmail.comopendoar:2022-06-27T12:50:37Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM)false |
dc.title.none.fl_str_mv |
Modelo de custos ambientais aplicado à gestão e destinação de resíduos Model of environmental costs applied to waste management and destination |
title |
Modelo de custos ambientais aplicado à gestão e destinação de resíduos |
spellingShingle |
Modelo de custos ambientais aplicado à gestão e destinação de resíduos Segatto, Sara Schafer Custos ambientais Modelo de custos ambientais Mensuração de custos ambientais Environmental costs Model of environmental costs Measurement of environmental costs CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO |
title_short |
Modelo de custos ambientais aplicado à gestão e destinação de resíduos |
title_full |
Modelo de custos ambientais aplicado à gestão e destinação de resíduos |
title_fullStr |
Modelo de custos ambientais aplicado à gestão e destinação de resíduos |
title_full_unstemmed |
Modelo de custos ambientais aplicado à gestão e destinação de resíduos |
title_sort |
Modelo de custos ambientais aplicado à gestão e destinação de resíduos |
author |
Segatto, Sara Schafer |
author_facet |
Segatto, Sara Schafer |
author_role |
author |
dc.contributor.none.fl_str_mv |
Silveira, Djalma Dias da http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4723875A1 Evangelista, Mário Luiz Santos http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4776015J2 Rossato, Marivane Vestena http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4518781U1 |
dc.contributor.author.fl_str_mv |
Segatto, Sara Schafer |
dc.subject.por.fl_str_mv |
Custos ambientais Modelo de custos ambientais Mensuração de custos ambientais Environmental costs Model of environmental costs Measurement of environmental costs CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO |
topic |
Custos ambientais Modelo de custos ambientais Mensuração de custos ambientais Environmental costs Model of environmental costs Measurement of environmental costs CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO |
description |
Environmental issues have been widely discussed in the contemporary world and particularly in the business community. But how to measure the costs related to the environment is still an issue with some indefinitions and controversy. The informational needs of managers are focused on the choice of proposals that provide qualitative data about the problems, combined with quantitative data. Some authors have created models to measure these costs, however, they have not widely accepted because they are not comprehensive or because they have little explanatory calculation methodology. On this basis, the aim of this work was proposed a model of environmental costs. For this purpose, it was analyzed the main existing models, developed the Model of Environmental Costs Applied to the Destination of Waste using tools such as GUT and Material Balance, aimed at determining the most critical routes and, after, applied in the sector of Hygiene and Cleaning Services (SHL), University Hospital of Santa Maria (HUSM). For this, the methodology used was applied research, with qualitative approach, exploratory as to the aims and field research to validate. The application of the proposed model to the sector showed that initially there are at least twenty-four alternatives to analyze the costs, however, after application of the model, it was obtained only three alternatives for study. This significant decrease in the number of alternatives resulted in cost savings for both the analysis of every possible treatment of waste and for the costs associated with technological studies to enable each alternative identified. The proposed model when compared to existing, proved to be more dynamic and easy to use, besides to help in the identification of environmental impacts caused by products. |
publishDate |
2012 |
dc.date.none.fl_str_mv |
2012-12-03 2012-12-03 2012-03-15 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
SEGATTO, Sara Schafer. MODEL OF ENVIRONMENTAL COSTS APPLIED TO WASTE MANAGEMENT AND DESTINATION. 2012. 82 f. Dissertação (Mestrado em Engenharia de Produção) - Universidade Federal de Santa Maria, Santa Maria, 2012. http://repositorio.ufsm.br/handle/1/8234 |
identifier_str_mv |
SEGATTO, Sara Schafer. MODEL OF ENVIRONMENTAL COSTS APPLIED TO WASTE MANAGEMENT AND DESTINATION. 2012. 82 f. Dissertação (Mestrado em Engenharia de Produção) - Universidade Federal de Santa Maria, Santa Maria, 2012. |
url |
http://repositorio.ufsm.br/handle/1/8234 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Santa Maria BR Engenharia de Produção UFSM Programa de Pós-Graduação em Engenharia de Produção |
publisher.none.fl_str_mv |
Universidade Federal de Santa Maria BR Engenharia de Produção UFSM Programa de Pós-Graduação em Engenharia de Produção |
dc.source.none.fl_str_mv |
reponame:Manancial - Repositório Digital da UFSM instname:Universidade Federal de Santa Maria (UFSM) instacron:UFSM |
instname_str |
Universidade Federal de Santa Maria (UFSM) |
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UFSM |
institution |
UFSM |
reponame_str |
Manancial - Repositório Digital da UFSM |
collection |
Manancial - Repositório Digital da UFSM |
repository.name.fl_str_mv |
Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM) |
repository.mail.fl_str_mv |
atendimento.sib@ufsm.br||tedebc@gmail.com |
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1805922091468324864 |