FONTES, D. A.; http://lattes.cnpq.br/9913858300807946; FONTES, Descartes Almeida.
Résumé:
he dairy agribusinesses live on the need to model their profitable ventures through
innovations for sustainable management, conditioning its activities to better coordinate the
use of natural resources. This study aimed to characterize and diagnose a method to identify
analysis of the environmental costs incurred in the production process in dairy industries of
Paraíba and Rio Grande do Norte. As for the methodological procedures we were used a case
study with collecting and recording information on the identification of environmental costs
making the visit to three (03) agribusiness, active in the dairy industry that occurred between
the first and second half of 2015, which lasted for each agro two to four hours. Produced a
semi-structured form, with respect to Jasch method (2001) seeking to observe the
measurement of environmental costs, these interconnected within the generation, correction
and prevention of environmental impacts of production systems. The main results of the study
show that companies adopt in their control the costing system by the absorption method, or
claim that absorb every department and at the end of each product overall costs. Faced with
this fact, companies A and €C, say the environmental costs are not applied in this process, and
that does not have some knowledge on the main categories of environmental costs, with the
exception of Company B which can quantify your expenses and income, through the
application of the Jasch model (2001), but does not count the same as environmental costs in
their production processes, leading them these before their categories. In the process of
classification and measurement of waste within the company, only the company B, controls
and carries out the sale of the same, making the environmental revenues in its Balance Sheet.
