Detalhes bibliográficos
| Ano de defesa: |
2011 |
| Autor(a) principal: |
Pereira, Maria Aparecida |
| Orientador(a): |
Calarge, Felipe Araujo
 |
| Banca de defesa: |
Santana, José Carlos Curvelo
,
Kassai, José Roberto
|
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Universidade Nove de Julho
|
| Programa de Pós-Graduação: |
Programa de Pós-Graduação de Mestrado e Doutorado em Engenharia de Produção
|
| Departamento: |
Engenharia
|
| País: |
BR
|
| Palavras-chave em Português: |
|
| Palavras-chave em Inglês: |
|
| Área do conhecimento CNPq: |
|
| Link de acesso: |
http://bibliotecatede.uninove.br/tede/handle/tede/199
|
Resumo: |
According to the environmental problems of the XXI century, in others words, the externalities caused by the production process, it is necessary to restructure the development in a sustainable manner, in order to supply the current consumption needs without to compromise the sustainability of the eart planet in the future. The restructuring requires strategic posture of organizations beyond the vision of profitability, creating a liability for implementation of new management methods and productive processes. This paper aims to propose an assessment tool to analyze the placement of plants in operation in the sugar-alcohol sector State of São Paulo which refers to an organizational management directed towards sustainable development in the financial, environmental, technological and human dimensions. Given this scenario, which refers to the accounting aspects, it is checked that the information provided by traditional accounting does not include aspects related to the externalities caused by the business practices according to the investments that aim at sustainability. An Integrated Accounting Management will contribute to raise the investment returns earned by companies engaged in the context of environmental preservation, due to the difficulty of measuring environmental costs. |
