Identificação dos custos ambientais na unidade industrial de Passo Fundo-RS da Empresa Bünge Alimentos S.A.
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| Publication Date: | 2008 |
| Format: | Master thesis |
| Sprog: | por |
| Source: | Repositório Institucional da UPF |
| Download full: | https://repositorio.upf.br/handle/123456789/2767 |
Summary: | The environmental concern is increasing significantly last years and the companies need to adapt the environmental legislations that are more rigorous, for the conquest of new markets and also to satisfy the consumers needs, that are requiring environmentally correct products. In this context, the companies need to have more control about their environmental costs, identifying, classifying and measuring them, which will supply subsidies for the decisionmaking process. This research has as purpose the identification of the environmental costs of a food industry. For this end, was utilized the model proposed by Jasch (2001). It was utilized as theoretical base the sustainable development, echo-efficiency, environmental costs, and other ones. As regards the methodology was accomplished a case study, identifying the environmental costs involved in the productive process. The results of the research denoted that based on accountancy system utilized Currently the company was possible the identification of some the inherent environmental costs to the productive process, permitting a partial information of how much the company actually expenses with environment. Based in these results was proposed some procedures for the implementation of system of funding, the ABC, method and also for the implementation of the environmental costs identification model of Jasch, designing the company can account and present such costs. Through the implementation of the system of identification of environmental costs, the company may have more control over them, knowing how much spent on the environment. Knowledge of the costs related to the environment can lead to a reduction in the quantity of inputs used in operating activities and the reduction of pollutants emitted |
| _version_ | 1871607643275001856 |
|---|---|
| author | Brandli, Elisangela Nicoloso |
| author_browse | Brandli, Elisangela Nicoloso |
| author_facet | Brandli, Elisangela Nicoloso |
| author_role | author |
| collection | Repositório Institucional da UPF |
| dc.contributor.author.fl_str_mv | Brandli, Elisangela Nicoloso |
| dc.contributor.none.fl_str_mv | Pandolfo, Adalberto http://lattes.cnpq.br/3008487845388983 |
| dc.date.none.fl_str_mv | 2008-01-11 2025-05-07T14:29:34Z |
| dc.format.none.fl_str_mv | application/pdf application/pdf |
| dc.identifier.uri.fl_str_mv | https://repositorio.upf.br/handle/123456789/2767 |
| dc.language.iso.fl_str_mv | por |
| dc.publisher.none.fl_str_mv | Engenharias Programa de Pós-Graduação em Engenharia |
| dc.rights.driver.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositório Institucional da UPF instname:Universidade de Passo Fundo (UPF) instacron:UPF |
| dc.subject.por.fl_str_mv | Economia ambiental Proteção ambiental - Aspectos econômicos Empresas - Aspectos ambientais Environmental economics Environmental protection Business enterprises CNPQ::ENGENHARIAS::ENGENHARIA MECANICA::ENGENHARIA TERMICA::CONTROLE AMBIENTAL |
| dc.title.none.fl_str_mv | Identificação dos custos ambientais na unidade industrial de Passo Fundo-RS da Empresa Bünge Alimentos S.A. |
| dc.type.driver.fl_str_mv | info:eu-repo/semantics/masterThesis |
| dc.type.status.fl_str_mv | info:eu-repo/semantics/publishedVersion |
| description | The environmental concern is increasing significantly last years and the companies need to adapt the environmental legislations that are more rigorous, for the conquest of new markets and also to satisfy the consumers needs, that are requiring environmentally correct products. In this context, the companies need to have more control about their environmental costs, identifying, classifying and measuring them, which will supply subsidies for the decisionmaking process. This research has as purpose the identification of the environmental costs of a food industry. For this end, was utilized the model proposed by Jasch (2001). It was utilized as theoretical base the sustainable development, echo-efficiency, environmental costs, and other ones. As regards the methodology was accomplished a case study, identifying the environmental costs involved in the productive process. The results of the research denoted that based on accountancy system utilized Currently the company was possible the identification of some the inherent environmental costs to the productive process, permitting a partial information of how much the company actually expenses with environment. Based in these results was proposed some procedures for the implementation of system of funding, the ABC, method and also for the implementation of the environmental costs identification model of Jasch, designing the company can account and present such costs. Through the implementation of the system of identification of environmental costs, the company may have more control over them, knowing how much spent on the environment. Knowledge of the costs related to the environment can lead to a reduction in the quantity of inputs used in operating activities and the reduction of pollutants emitted |
| eu_rights_str_mv | openAccess |
| format | masterThesis |
| id | UPF_ccacc777e1bc2e7b6126cfe822a8bd4e |
| instacron_str | UPF |
| institution | UPF |
| instname_str | Universidade de Passo Fundo (UPF) |
| language | por |
| network_acronym_str | UPF |
| network_name_str | Repositório Institucional da UPF |
| oai_identifier_str | oai:repositorio.upf.br:123456789/2767 |
| publishDate | 2008 |
| publishDateSort | 2008 |
| publisher.none.fl_str_mv | Engenharias Programa de Pós-Graduação em Engenharia |
| reponame_str | Repositório Institucional da UPF |
| repository.mail.fl_str_mv | jucelei@upf.br||biblio@upf.br |
| repository.name.fl_str_mv | Repositório Institucional da UPF - Universidade de Passo Fundo (UPF) |
| repository_id_str | 1610 |
| spelling | Identificação dos custos ambientais na unidade industrial de Passo Fundo-RS da Empresa Bünge Alimentos S.A.Economia ambientalProteção ambiental - Aspectos econômicosEmpresas - Aspectos ambientaisEnvironmental economicsEnvironmental protectionBusiness enterprisesCNPQ::ENGENHARIAS::ENGENHARIA MECANICA::ENGENHARIA TERMICA::CONTROLE AMBIENTALThe environmental concern is increasing significantly last years and the companies need to adapt the environmental legislations that are more rigorous, for the conquest of new markets and also to satisfy the consumers needs, that are requiring environmentally correct products. In this context, the companies need to have more control about their environmental costs, identifying, classifying and measuring them, which will supply subsidies for the decisionmaking process. This research has as purpose the identification of the environmental costs of a food industry. For this end, was utilized the model proposed by Jasch (2001). It was utilized as theoretical base the sustainable development, echo-efficiency, environmental costs, and other ones. As regards the methodology was accomplished a case study, identifying the environmental costs involved in the productive process. The results of the research denoted that based on accountancy system utilized Currently the company was possible the identification of some the inherent environmental costs to the productive process, permitting a partial information of how much the company actually expenses with environment. Based in these results was proposed some procedures for the implementation of system of funding, the ABC, method and also for the implementation of the environmental costs identification model of Jasch, designing the company can account and present such costs. Through the implementation of the system of identification of environmental costs, the company may have more control over them, knowing how much spent on the environment. Knowledge of the costs related to the environment can lead to a reduction in the quantity of inputs used in operating activities and the reduction of pollutants emittedA preocupação ambiental vem aumentando significativamente nos últimos anos e as empresas necessitam adequarem-se às legislações ambientais que estão mais rigorosas, para a conquista de novos mercados e também satisfazer as necessidades dos consumidores, que estão exigindo produtos ambientalmente corretos. Neste contexto, as empresas necessitam ter maior controle sobre os seus custos ambientais, identificando, classificando e mensurando os mesmos, fornecendo assim subsídios para o processo de tomada de decisão. Esta pesquisa tem como finalidade a identificação dos custos ambientais de uma indústria de alimentos. Para este fim, foi utilizado o modelo proposto por Jasch (2001). Utilizou-se como base teórica o desenvolvimento sustentável, eco-eficiência, custos ambientais, entre outros. Quanto à metodologia, foi realizado um estudo de caso, identificando os custos ambientais envolvidos no processo produtivo. Os resultados da pesquisa indicaram que, baseado no sistema contábil utilizado atualmente pela empresa, foi possível à identificação de alguns custos ambientais inerentes ao processo produtivo, permitindo assim uma informação parcial do quanto à empresa efetivamente tem de gastos com o meio ambiente. Baseados nestes resultados foram propostos alguns procedimentos para a implementação do sistema de custeio, o método ABC e também a execução do modelo de identificação de custos ambientais de Jasch, para que a empresa possa contabilizar e apresentar tais custos. Por meio da implementação do sistema de identificação de custos ambientais, a empresa poderá ter um controle maior sobre eles, sabendo o quanto gasta com meio ambiente. O conhecimento dos custos relacionados ao meio ambiente pode levar a uma redução da quantidade de insumos utilizados nas atividades operacionais e a redução de poluentes emitidosEngenhariasPrograma de Pós-Graduação em EngenhariaPandolfo, Adalbertohttp://lattes.cnpq.br/3008487845388983Brandli, Elisangela Nicoloso2025-05-07T14:29:34Z2008-01-11info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfapplication/pdfhttps://repositorio.upf.br/handle/123456789/2767porinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UPFinstname:Universidade de Passo Fundo (UPF)instacron:UPF2025-12-30T20:01:49Zoai:repositorio.upf.br:123456789/2767Repositório InstitucionalPRIhttp://repositorio.upf.br/oai/requestjucelei@upf.br||biblio@upf.bropendoar:16102025-12-30T20:01:49Repositório Institucional da UPF - Universidade de Passo Fundo (UPF) |
| spellingShingle | Identificação dos custos ambientais na unidade industrial de Passo Fundo-RS da Empresa Bünge Alimentos S.A. Brandli, Elisangela Nicoloso Economia ambiental Proteção ambiental - Aspectos econômicos Empresas - Aspectos ambientais Environmental economics Environmental protection Business enterprises CNPQ::ENGENHARIAS::ENGENHARIA MECANICA::ENGENHARIA TERMICA::CONTROLE AMBIENTAL |
| status_str | publishedVersion |
| title | Identificação dos custos ambientais na unidade industrial de Passo Fundo-RS da Empresa Bünge Alimentos S.A. |
| title_full | Identificação dos custos ambientais na unidade industrial de Passo Fundo-RS da Empresa Bünge Alimentos S.A. |
| title_fullStr | Identificação dos custos ambientais na unidade industrial de Passo Fundo-RS da Empresa Bünge Alimentos S.A. |
| title_full_unstemmed | Identificação dos custos ambientais na unidade industrial de Passo Fundo-RS da Empresa Bünge Alimentos S.A. |
| title_short | Identificação dos custos ambientais na unidade industrial de Passo Fundo-RS da Empresa Bünge Alimentos S.A. |
| title_sort | Identificação dos custos ambientais na unidade industrial de Passo Fundo-RS da Empresa Bünge Alimentos S.A. |
| topic | Economia ambiental Proteção ambiental - Aspectos econômicos Empresas - Aspectos ambientais Environmental economics Environmental protection Business enterprises CNPQ::ENGENHARIAS::ENGENHARIA MECANICA::ENGENHARIA TERMICA::CONTROLE AMBIENTAL |
| url | https://repositorio.upf.br/handle/123456789/2767 |