Identificação e diagnóstico dos custos ambientais ocorridos no processo produtivo em indústrias de laticínios na Paraíba e Rio Grande do Norte.

Abstract

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.