It is growing worldwide in concern with the wealth of social cells in relation to the natural environment. So much so that Environmental Accounting was raised some times as well as Accounting for Two Resources or Integrated Economic and Environmental Accounting. Isso graças ao apoio generoso da Fundação CS Mott, from Flint, Michigan, United States.
FUNÇÃO SOCIAL DA EMPRESA EO MEIO AMBIENTE
Eugen Schmalenbach, expoente da doutrina reditualista na Alemanha, did not start the seculo, expressed his dynamic theory of wealth as a social concern. Understand that the formation of the income does not depend only on the store, but on the influence of the external environment where it is inserted.
Also Rudolf Dietrich, Aziendalista-Socialista da Alemanha, defended that Azienda should be at the service of society, producing, undertaking and strengthening the State. But for this to happen, he said that he should also contribute to the community as a fortification of the Azienda.
The most recent Lopes de Sá, in its theory of systematic functions, opened the way for a structure of competent doutrine returned to the environment, as a basic concern of the efficiency of the heritage phenomenon and the efficiency of the natural environmental phenomenon.
Lopes de Sá (1999) argued that: such a reconciliation of the two efficiencies, is a new nocturnal that has been counted as doutrine and has not yet been considered to be a very short time, but essential for the development of an accounting applied to the environment.
Every social cell has a social function and an obrigação de não poluir or natural environment where it is located (spatiality). Poluindo is prejudicing comunidade ea natureza.
The heritage of the social cell is influenced and influenced by the natural environment.
And on this matter ensinou Lopes de Sá (1999), it seems axiomatic that or ecological environment is transformed as or transform gives wealth of social cells and wealth of social cells is transformed as or transform ecological environment ”. Ou seja, therefore: “there is an unequivocal transforming interaction between the natural environment and the heritage of social cells. Ou ainda, which or heritage, quer or natural environment, subject to the supreme laws of transformation and as of a regime of interaction.
Ainda ensinou Lopes de Sá (1999), or role of the vai company, each time more, transcending merely private limits and that way, really, not next millennium, will teach the greatest balance between or capital and the collective human.
It is not possible to annul or individual undertaking, neme to throw-out or the objective of profit, but, it is necessary that the demand or exercise of a conscience returned to the environment that allows, even, existence of lucrative activities is required.
A company must contribute, it needs to invest in environmental preservations, but also, it is necessary that the Public Powers encourage and understand this trend. All must converge for the highest objective and that it is the survival of the human species on earth.
ORIGEM AND APPLICATION OF RESOURCES NON-ENVIRONMENT
Segundo Milton A. Walter (1978), the financial resources necessary for the economic activity of companies only originated from internal and external sources. As external sources, all the obligations assumed by the company are covered. It is called Passive Demanding. As internal sources correspond to or accumulated capital two owners of the company. São made by Capital Próprio ou Patrimônio Líquido.
The resources from internal and external sources are only applied in direct directions that compõem or Ativo.
A company must generate resources to invest in the poor recovery that it used gives nature.
It is a company that polui and destroyed more nature than others.
What more polui should I pay more than less polui should pay less. Isto é óvvio.
A paper mill needs Madeira and must apply resources to the reflorestamento. An industry of cement to provide resources to invest in wealthy Chamins. A gasoline station that washes cars, oil trucks, etc., must build slop waters to avoid pollution from oil derivatives in streams, rivers, etc. A company must raise the amount of resources. These resources must be applied to the recovery of nature. We must create an effective model of harmony between the heritage of the company, or social and nature.
LUCRO EO MEIO AMBIENTE
Basic objective of the company is for profit making. That foi or thought of some escolas gives accounting.
Na doutrina Reditualista, Eugen Schmalembach deu prioridade a o reito mais que a a patrimônio. Understand that the success or insufficiency of the company depends on two profits that the company can manage or not.
He affirms that, according to Lucros and Perdas, he was essential and that he determined or contented Balanço.
Fredrich Leitner advocates profit maximization as a study object. He also defended the purchase of the lowest price and the sale of the highest price possible.
Zappa, from Azendalism, also, attributed extreme importance to revenue. More in a peculiar way.
It admits that it is not only the capital of the revenue: it exceeds the directive intelligence in the amount of forças, apt to fulfill or work by means of which the eminent authority achieves the materialization of two ends that justify their own existence. (See more details in the General History of the Accounts of Prof. Lopes de Sá)
Segundo Lopes de Sá, or revenue from a phenomenon that came from human life, from nature, from the capital, very few of the endogenous and exogenous fats that influenced on capital and unequivocal, but for or patrimonialism of the phenomenon of capital.
Ainda says, or phenomenon of the revenue happens when or capital (here understood as everything or patrimonial of the company), returned to obtain the final profit, varies, for the sake of its movement in decoration of the activity developed for the same use ”. (1998, p.205)
A company can profit and generate loss, pollution or environment etc.
According to Kroetz (1999), we can see a balance sheet that shows high results, rather than compared as a balance sheet showing negative attitudes on the part of the company, as a result of the profit or profit, or seja, can a countable profit industry, form of geração do result é highly prejudicial to the environment.
Outra company could be prejudiced more than an excellent social performance as a person, investing in the quality of life of its officials, in functional training, in the contribution of non-profit institutions that benefited the community, in preservation of the natural environment etc.
It is relevant to the observation and analysis of these cats.
Starting from the question about the profit making (result or result). Pois becomes relative when compared to management models.
Or use of capital can not prejudice life of people, two beings, gives nature, emph nem not present nem not future.
And on this is Lopes de Sá (1999), we are facing a process of degradation of two levels of natural life that can, in a short time, make the existence of homem on land unfeasible, it will be pursued as environmentally friendly.
Ainda, second Boff (1999), take care of everything special deserves our planet Terra. We have only ele to live and dwell. It is a system of systems and superorganism with an equilibrium complex, devised as a logo for milhões e milhões de anos. For the sake of the predatory assault of the industrialist process, the last two seculars that are balanced are ready to break apart. Since or since the industrialization, not eighteenth century, the world population has grown 8 times, consuming more and more natural resources; submit to production, based on the exploration of nature, cresceu mais de cem vezes. Or aggravation of this square with the globalization of the accelerated production process in order to increase to ameaça and, consequently, to the need of a special care with the future of Terra.
Or improper use of two natural resources vem prejudicing seriously or balancing nature. Há uma séria ameaça de contaminação da água at world level. There are several extinction threats for various species of arvores, animais, peixes, birds, including tubarão. Each company is afraid of procuring models of efficiency in the application of its resources without prejudice or environment. It is urgent to reverse this destruction chart for inappropriate use of two natural resources. It is important for world-wide awareness, it gives urgent need of care as the planet earth. He is not home. It requires a reorganization.
CRITERIA OF AVALIAÇÃO DO MEIO NATURAL ENVIRONMENT
It grows in importance of audits in large social cells to support current and future environmental issues. Cresce a importância da Contabilidade Social e Ambiental. Crescem os investimentos das cells sociais na recuperação e preservação ambiental. O Ativo eo passivo ambiental cannot be ignored.
According to UFRJ professor of economics, Dália Maimon (1999), or environmental liability, supported by a specialized audit of the production units of the company, identified as non-compliant with the legal requirements and with its environmental policy. Immediately, the evaluation of the contaminated area is done so that the solutions can finally be valued monetarily.
Ainda Segundo Maimon, as três principais categories de custos that compõe o passiva ambiental são: (1) Fines, taxes and imposts to serem payments face to non-compliance with legal requirements; (2) Custos of implantação of procedures and technologies that possibilitam or care às não conformities; (3) Dispêndios necessários à recovery of the degraded area and indenização à população shaved.
Segundo Pedro Pereira Guedes, mestre em Agronegócios: "This set of measurements makes it difficult to assess environmental degradation, making it difficult to stipulate objective criteria for analysis, such as determining two effects of atmospheric and water pollution caused by the company."
To outline or problem, suggest Guedes, "to the creation of regional and set indicators of environmental performance that help not calculation of environmental custo".
It is complex to the criteria of evaluation of environmental pollution, more necessary. Each municipality must create six criteria for evaluating two damages to nature for the company.
Valuing poluição da atmosphere feita for a difficult company. How to endorse that poluição? What is the criteria to be endowed? E na poluição hydric? Na environmental pollution by vazamento of nuclear energy? Na pollution of two rivers by poisons applied in agriculture? What pollution does the water have? Na origin of doenças generated by environmental pollution?
NATURAIS RESOURCE EXHAUST
Segundo Gouveia (1976), or method to calculate the mining resource or forest resource assessment and identical to the depreciation method by estimating production. It consists of an amount or value per unit, and multiplies it by the amount extracted each year, I tied the total amount to two resources. The useful life, not the case of mining and forest resources, is determined by the estimated production units that will be extracted from the sources. Exemplifying, we assume a jasida do minério Z acquired for $ 100,000.00, being estimated its capacity in 800,000 tons (useful life). O value of exaustão of each ton will be:
$ 100,000 = $ 0.125 per ton
800,000 t
I suppose that in the first year 200,000 tons of mining were not extracted, or the value of that year would be $ 25,000 (200,000 tx $ 0.125). With 120,000 tons being mined in the second year, the amount will be $ 15,000. When the jazida estiver is completely drained, or the value of the total evaluation will correspond to the historical custo of the jazida.
An evaluation of two natural resources is a prejudice or an environment as well as a company that used these resources as raw material. As a shortage of raw material used by the company, it will be ineffective in order not to satisfy its needs and, like this, it will generate ineffectiveness, not the environment, by exhausting natural resources. A cellulose company that will not generate resources for refloestamento will pay a price that there will be no more supplies to be used as raw material. A stick factory that does not reuse cut trees will have its production seriously shaved, creating patrimonial inefficiency as well as environmental inefficiency. The fish industry must not be unbalanced in the reproduction of two peixes, on the contrary, it will be ineffective for two months.Or progress that everyone wants to become ugly with the rational use of my natural environment, giving back to him here that he has thrown away.
CONCLUSION
A contabilidade, Segundo Fayol (1970), or Ógão de Visão das Empresas. I must disclose, at any time, at the position of the rumo do negócio. I must give exact, clear and precise information about the economic situation of the company.
You can not post a date dated to the deed and quantitative measurements of the patrimony of the company. It must be open to technological evolution and rapid changes in the modern world. Being present in Luta for natural environmental preservation, creating models that are effective and oriented or enterprising in the application of these models to satisfy the needs of the wealth of the company with efficiency and, also, to satisfy the needs of the natural environment.
Also, Ensino Lopes de Sá (1999), pouco adianta, for human purposes, that we only show that it was investigated so much in the solution of ecological problems or in social interests, it is not known, it is the logical basis of a Interaction between the cell and your surroundings, between the company that lives in it, between the institution and society.
This interaction is a concern of Neopatrimonialism, which has a holistic view and will be counted for the third millennium.
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