I summarize
Produced in all stages of human activities, waste, in terms of both composition and volume, they vary in terms of consumption practices and two production methods.
The main concerns are addressed for the repercussions that we can have on human health and on the environment (alone, water, in the country). You perigosos residues, produced above all the industry, are particularly worrying, pois, when incorrectly managed, it becomes a serious threat to the environment. In this context, the Accounting Office must demonstrate the measures adopted and the results achieved by the company that has not undergone protection and preservation of the environment, since it is responsible for communication between the company and the company. To Accounting, the main information system of a company, you can not, today, you can undo this reality, you can not sign to these concerns. Starting from this premise, this work is focusing on how to quantify and account for industrial waste.
1 - Introduction
It is difficult to understand what is going on in search of its pressup resolution, rather than the adoration of technology. A situation in the origin of the problem requires reflection on the issue itself, not on the material aspect, but rather on its symbolic meaning, its role in its cultural contextualization, and also on the historical relationships established by society with its own interests.
As changes are also slow in the decrease of the potential polluter of the Brazilian industrial park, mainly not related to the most antigas industries, which continue to contribute to the largest plot of pollutant load generated and the high cliff of environmental accidents, being, therefore, necessary, high investment control environmental and waste management to control the emission of pollutants, or the release of effluents or the irregular deposit of hazardous waste.
The costs of companies in environmental protection, including reduction of pollution, waste management, monitoring, compliance, taxes and insurance, have increased rapidly in the last 20 years as a growing and more demanding environmental regulation.
This sense, to Accounting, in the condition of social science, came to be questioned about the ecological performance of companies in society, I tend, com isso, a new perspective on their role. It becomes an essential element in environmental policy, second refletem as various proposals and norms you have that, not both nationally and internationally, we are making pronouncements.
These norms generally limit their attention to financial information that is presented on an annual basis, especially on obligations and environmental settings that affect, or may not affect, the future, to the financial position of the company.
2 - Waste
A decade of 70 foi a decade da agua, a 80 foi a decade do ar ea of 90, solid waste, according to Cavalcanti (1998). Isso no foi só no Brasil. The United States also began to address solid waste after a non-limiting period in the 1980s, when the Superfund was established, which was a specific legislation that intended to recover the large amounts of solid waste that had already been carried out in the United States. This approach prompted Agência de Proteção Ambiental - EPA to implement all legislation on solid waste, which was found in Federal Register no. 40.
Segundo Leripio (2004), we are a sociedade do lixo, completely surrounded by him, but we only recently agreed for this sad aspect of our reality. He also said that, in the last 20 years, the world population grew less than or volume of lixo for the produced. From 1970 to 1990 the population of the planet increased by 18%, the amount of lixo over Terra passed to be 25% higher.
The United States, according to Leripio (2004), or large volume of lixo gerado pela sociedade, is based on the not famous “American way of life” that associates quality of life with or consumption of material beverages. This pattern of life feeds or consumerism, encourages the production of discarded babies and spreads the use of artificial materials.
In Europe, a two-residue situation is characterized by a strong concern for recovery and recovery of energy. A difficult energy management, due to the scarce resources available and allied to a high energy consumption, favors a recycling strategy for two materials and its thermal use. The author above mentions that in the aluminum industry, for example, 99% of two waste products are reused, in comparison to the plastic industry, 88% of which reuse its leftovers. Of the total amount of municipal waste from Europe, about 24% is destined for incineration, 16% being for energy reapplication.
In China, a country of territorial extension, consider it to be a large population contingent concentrated in cities, or consider organic residues as a responsibility of the city, or melhor, of the generator. This type of cultural value facilitates the introduction of more rational methods of controlling two solid residues, with the active participation of the population. There is an individual involvement of the Chinese community with views to the reintegration of two residues in the natural life of the planet. A mass of two solid urban wastes are predominantly composed of organic material that has been used in agriculture. Assim, or waste not seen as a problem, but as a solution for fertilizing two alone, or that encourages the formation of a vast network of composting and biodigestion of waste.This difference in treatment is based on totally different cultural values, two of which will give rise to another paradigm for treatment of questão.
Residues are the result of processes of various activities of the community of origin: industrial, domestic, hospital, commercial, agricultural, of services and of public variety. The residues appear to us as solid, gaseous and liquid states.
3 - Industrial waste
As developed societies need industry to produce energy and maintain their lifestyle. As industrial activities include food processing, mining, petrochemical and plastic production, metall and chemical products, paper and cellulose, and the manufacture of consumer goods, such as television. For its time, the industry needs raw material, such as iron, water and madeira, for a production of bens. These manufacturing processes produce lix, which can be harmless or toxic.
The law generated by the agricultural and industrial activities and technically made as waste and the generators are obliged to take care of the management, transport, treatment and final destination of their waste, for that responsibility forever. Or domestic lixo is just a small part of everything or produced lixo. The industry is responsible for a large amount of waste - leftovers from mineral carv, refuges from the metallurgical industry, chemical waste and gas and smoke released from the chamines of factories.
Industrial waste or lixo that results from two production processes. It varies according to industry. Assim, metallurgical, food and chemical industries have a different lix, requiring a special treatment. Or site http://www.conhecimentosgerais.com.br cites some examples: in the food industry the shelters (production that cannot be used) are sold to factories of animal ration.
Metal and metallurgical industries vendem seu refugo to be recycled by other companies. As chemical industries, therefore, they need to treat their little spots, and this often requires high investments. Or a problem when the person was treated, being jeopardized in rivers or burned, or what pollution or environment. But with investment it can be reversed. An example of a São Paulo city in Cubatão that, in the 1980s, sofreu com poluição e hoje, graças a investimentos e pesquisas, is managing to reverse that quadro.
Or industrial waste and two majors responsible for the environment. Nele is included chemical products (cyanuret, pesticides, solvents), metais (mercúrio, cadmium, prickly pear) and chemical solvents that support natural cycles where they are clear. Solid waste is piled up and buried; liquids are clear in rivers and seas; The gases are not released. Assim, in the health of the environment, and consequently two beings that he lives by, becomes fond of himself, being able to carry out great tragedies.
About 10 to 20% two industrial waste can be dangerous to the home or the ecosystem. Includes chemical products, such as or cyanuret; pesticides, such as or DDT; solvents; asbestos e metais, as o mercúrio eo cadmio. Or perigo is not alone, na água e no ar. When absorbed human hair, you metais heavy (elements of high molecular weight) are deposited untissed osseous and plump and dislocated minerais nobres two ossos and muscles for a circulation. This process causes doenças.
Or habitual consumption of water and food - such as peixes de água doce ou do mar - contaminated with heavy metais placed on the cliff a saúde. As populações that moram em das das factories of artisan batteries, industries of chlorine-soda that use mercúrio, industries navais, steel and metallurgical, correm risco de serem contaminated.
You are heavy metal very used in the industry and are in various products. We present not one of the main used metais, their sources and cliffs à saúde.
Quadro 1 - Principais metais used na industry, suas fontes e riscos à
Fonte:
The industry eliminates waste through various processes. Some products, mainly solids, are stored in deposits, as long as the liquid residue is, generally, cleared in rivers and seas, in a different way.
Certain perigosos waste são jogados not in the environment, precisely for serem tão harmful. It is not known how to deal with it with the expectation that the environment will absorb toxic substances. Porém, essa não é uma sure solution to the problem.
Muitos metais e produtos chemical não são naturais, nem biodegradáveis. As a result, the more waste is buried, the more natural cycles are affected, the environment becomes polluted. Since the 1950s, chemical and toxic residues have caused disasters that are increasingly frequent and serious.
Currently, it has more than 7 milhões of chemical products made, and every year another milhares são descobertos. Isso makes it harder, more and more, or an effective waste treatment.
To the destination, treatment and final disposal of waste, follow the Standard 10.004 of the Brazilian Technical Standards Association that classifies the waste according to the reactions that it produces when it is placed not only:
perigosos (Classe 1- polluting and toxic);
non-inert (Class 2 - possibly polluting);
inert (Classe 3 - no contaminants).
The residues of classes 1 and 2 must be treated and destined in appropriate installations for such purpose. For example, the terrifying industries require waterproof blankets and various layers of protection to avoid contamination from only the water, in addition to facilities prepared to receive or industrial and hospital lixo, normally operated by private companies, following or conceiving the polluter-payer.
The industries traditionally responsible for the largest production of hazardous waste are only metallurgical, the industries of eletro-electronic equipment, the foundries, the chemical industry and the industry of couro e borracha. It predominates in many urban areas with inadequate final disposal of industrial waste, for example, or it launches two industrial waste in lixões, nas margens das estradas or in vacant lots, or that compromises the environmental quality and life of the population.
To treat two industrial residues, or Brazil with specific laws and regulations. You can cite the Brazilian Constitution in its Artigo 225, which provides for protection of the environment; to Lei 6.938 / 81, which establishes the National Environmental Policy; to Law 6,803 / 80, which provides the basic guidelines for the industrial zone in critical areas of pollution; as resolutions of the National Environment Council - CONAMA 257/263 e 258, which have respectively on pilhas, batteries and tires and, além disso, a questão and amply treated in Chapters 19, 20 and 21 of Agenda 21 (Rio-92).
In sit, or federal government, through the Ministry of the Environment - MMA and the Brazilian Institute of Environment and two Natural Resources Renováveis - IBAMA is developing a project to characterize the industrial waste through a national inventory, to trace and develop a policy of atuação, aiming to reduce the inadequate production and destination of hazardous waste.
With the approval of the Law of Crimes Ambientais, not the beginning of 1998, to which there are heavy sanctions for those responsible for the inadequate disposal of waste, the companies that provide services in the area of waste will feel a certain aqueduct of the market - there is a company that has increased 20% on demand for services logo after enactment of the law - plus such a movement was in some way repaired with the issuance of the Provisional Measure that expanded or allowed for companies to adapt to new legislation.
Comparing the French and Brazilian legislation, Groszek (1998) says that there are no major differences. Both the Brazilian legislature and the European principles are responsible, and the waste manager. Na França e no Brasil or gerador fears the responsibility, for example, of guarding a treatment center that is appropriate, legally and environmentally, filing that guard against its responsibility, and also of guarding a transporter who claims to be credentialed.
Or the operator, for its time, fears responsibility for complying with the legal obligations in general and for those who are licensed, in particular.
A French legislature establishes that a company must, first of all, avoid a waste generation; that, houver geração, must first of all tempt or re-supply the waste, recovering the raw material; no case of the treatment for the plant, we must first look for a treatment that makes possible a thermal recovery; e, in the last place, it must be used or terrified.
In the hope of companies that will invest in technology and facilities for the treatment and disposal of industrial waste, there is a dissemination of ISO 14000, some companies that will adhere to the standard that will adequately manage their waste, are supervised by two bodies of environmental control.
A soma das ações de controle, involving geração, manipulação, transport, treatment and final disposition, we are translated following main benefits:
- Ö minimization of two cliffs of accidents due to the handling of hazardous waste; Ö disposal of waste in appropriate systems; Ö promotion of efficient control of the transportation system of hazardous waste; Ö protection for the health of the population in relation to potential riscos originating in handling inadequate final disposition. Ö intensification of the re-provision of industrial waste; Ö protection of two resources not renewed, not less than addition of raw material waste; Ö diminution of the quantity of waste and two high and growing costs of its final destination; Ö minimized Adverse impacts, caused by residual hairs, not in the environment, protecting or alone, or the surface and underground water collection from contamination.
Many times, according to Tondowski (1998), a company wants to treat your waste and has a conscience of the generator in this sense, but all waste treatment, or a large part of two waste treatments, represents custo. Furthermore, recycling to the custo and isso means that, if a certain company is a fizer or a treaty or a competitor or a competitor, this will place the first company in a position of least competitiveness in the non-market.
Então, só procu or serviço, seja de gestión or destination of waste, that manager who is competent in global terms and needs to present a clear environmental policy, because he is producing something here that will be sold, for example, in Europe. He / she will be competing as of a feito product here as a feito product in another country, where or his / her competitor will be supervising as a product or foi feito product here.
A waste is not, by principle, something harmful. Many residuals can be transformed into sub-products or raw materials for other lines of production.
A correct handling of a waste of great importance to or control of the cliff that it represents, because it is a relatively harmless waste, in many inexperienced ways, can be transformed into an environmental risk that is more serious.
Many businessmen are willing to collaborate, effectively, for a despoluição not only for ethical reasons, but, mainly, practical ones. Or that it joins fora occupies space and cam embora muita matéria-prima that could be re-provided. It is constantly failing to recycle materials, but now that we are still not the beginning of a job that demands patience and use. E que nem semper custa uma exorbitância.
4 - How to quantify and place the residuals in the accounting of the company?
Environmental event and any interaction between the environment and the environment that generates present or future economic consequences, having in view the regulatory or social responsibility standards to which said entity is subject. We can cite as an example the application of resources for technological research, aiming at reducing the emission of waste.
The effects of the interaction of an entity such as the environment can be identified by counting elements, such as stockpiles for the treatment of effluents and waste, resulting from the production process.
No environmental asset, we fear or immobilized, which are only intended for maintenance of environmental management, such as waste control systems, AR filters, installations and equipment of effluent treatment station, among others.
An environmental liability originates when an entity, in the interest of its operations, is subject to legal obligations or repairs, in the use of the environment (water, alone, ar) or in the management of toxic waste.
Environmental recipe, we can cite as an example a bandage of materials generated from residues of the production process.
External expenses: referem-se àqueles that all to society supports, sem be directly attributable to entidade that produced you. São invisíveis expenses, more reais, as, for example, or custo de tramento de saúde em decorrência da poluição atmospheric caused by waste not properly treated.
No Plane of Counts we fear, no Current Assets (Rapiers), Waste Treatment Supplies. Nas Count of Results, Recipes (Residue Bandages) and Reduction of Custos e Despesas Ambientais (Recovery of Residues).
4.1 - Relevant cases of waste
In the acquisition of bens or services that will be used in the environmental management, debit or respective custodian, carry over and credit two resources to their own manager. It is purchased for a loan, credit is specifically made available to environmental providers, aiming to highlight or commit itself to the management of the environment.
Example adapted from Zanluca (2004): Waste recovery services, carried out with third parties, not worth R $, so that such waste, equipment or processing will be destined for sale. O PIS and COFINS will be recovered on purchase corresponding to R $ e R $ respectively. We will have as launching:
Ö Accounting of the executed service:
D - Recovered Residues (Stocks - Current Assets)
C - Fornecedores de Serviços Ambientais (Passivo Circulante)
Ö Registry of PIS and COFINS recoveáve do serviço:
D - PIS to Recover (Current Assets)
D - COFINS to Recover (Current Assets)
C - Recovered Waste (Stocks - Current Assets)
In a bandage of bens ou serviços ambientais, the incident taxes on such operation must be recorded:
Example adapted from Zanluca (2004): Sale of waste materials, not R $, verifying two subsequent taxes on sale:
PIS - R $
COFINS - R $
ICMS - R $
Ö Contabilização
D - Taxes on Receitas Ambientais (Dedução das Vendas - Conta de Result) R $
C - PIS a Recolher - Operações Ambientais (Passive Circulante) R $
C - COFINS a Recolher - Operações Ambientais (Current Liabilities) R $
C - ICMS a Recolher - Operações Ambientais (Current Liabilities) R $
4.2 - Custo two sub-products - recycled waste and materials
According to Zanluca (2004), two sub-products (those resulting from the production process that have been discarded) can be determined by accounting or custody, which will later be sold, both as waste and recycled materials, through two types of environmental production costs.
Or first step is to determine a common rate rate, which can be: hours / homem applied or hours / machines, or other criteria.
The direct matters applied are only attributed to the respective custodian of the batch produced. But there are no transfers of applied materials from the main product. It is understood that o rejeito ou discar na produção means that the main product must assume or be attributed custody of the integrality of two materials and other services, noting that either discard o rejeito e um custo da produção do produto principal, pois é element deste. It is not a case of waste or recyclable material. Such custo can be measured, in order to endorse the reduction of waste in environmental management, but to attribute this custo to one other element of production, which is no or principal, and not a minimum question. For this reason, as an accountant, this author starts from the beginning that you are the foram who are custeados in the main production,I will not be able to transfer such funds to a secondary operation.
- Or that it is transferred, to this end, to the resulting sub-products, or custody of its preparation, reconditioning and other necessary stages for the sale. In summary: Ö In the main phase of the production of the product, all the costs are allocated to the respective product, including the waste disposal: materials, work-related and general manufacturing costs. Ö After or discard, the waste and resulting materials that sofrerem nova factory operation will receive the exclusive costs on the applied ones, sejam novos materiais, mão-de-obra e los gerais de produção.
Example adapted from Zanluca (2004): A count of costs hurried to the following composition two production costs applied to the X and Y residues, not more than janeiro / 2005:
Or criteria of rateio da mão-de-obra é second or number of hours / homem applied to the residuals. Já for the gerais expenses, or criteria according to the number of hours / machines. Fazendo-se or rateio according to the details of produção do mês, get or follow quadro:
We will slush the costs of inputs applied to obtain or keep two lots of Residue X and Y processed during or more.
Transfer two costs for or rapier:
D - Stock of Recycled Products (Current Assets) R $ 22,000.00
C - Transfer of Inputs (Custos de Produção) R $ 4,500.00
C - Transferência de Mão-de-obra (Custos de Produção) R $ 7,500.00
C - Transfer of Expenses Gerais (Custos de Produção) R $ 10,000.00
Admitting that the previous stock of recycled products was zero, and that, no more than January 2005, 500 units of Waste X and 250 units of Waste Y were sold, we will have two items sold:
Residue X = 500 units x R $ 9.92 = R $ 4,960.00
Residue Y = 250 units x R $ 12.61 = R $ 3,152.50.
Total two costs: R $ 8,112.50.
Contabilização do custo de bandada:
D - Custo two Products Sold (Income Statement) R $ 8,112.50
C - Stock of Recycled Products (Current Assets) R $ 8,112.50
5 - Conclusão
All industrial processes are characterized by the use of inputs (raw materials, water, energy, etc.) that, subject to transformation, give rise to products, by-products and waste.
When you fail in my environment, I don't mean, or an entrepreneur immediately thinks of an additional custodian. Dessa will manage passam perceptions of opportunities for a reduction of costs. Being or environment the potential of idle or poorly exploited resources, even their horizon of business may turn out to be activities that provide profit or hair unless they are paid as a source of energy or other natural resources.
In this sense, in order to provide or be popular, the companies need to start: maintenance of the Saudi condições de trabalho; Segurança, treinamento e lazer for your officials and relatives; containment or elimination of two levels of toxic waste, resulting from its production process and the use or consumption of its products, in a way that does not generally attack or harm the environment; elaboration and delivery of products or services, in accordance with the conditions of quality and safety that are discarded by consumers.
Therefore, Accountancy fears that it will be attentive to the progress of the queries that are presented and incorporate the ecological queries and the environment into its registers, as well as the accounting and disclosure to the users of the accounting information.
A Accounting is presented as the information system that fears as the main purpose of collecting, measuring and evidencing the transactions, aiming at an important role of communication vehicle between the company and the society.
Bibliographic Reference
CAVALCANTI, JE In the 90's two solid waste. Environmental Saneamento Magazine - nº 54, p. 16-24, Nov./dez. 1998. Acesso em 05 jan. 2005. FEDERAL COUNCIL OF ACCOUNTING. Resolution No. 1,003, of August 19, 2004. Available on Informações de Natureza Social e Ambiental. Access em: 09 jan. 2005.
GROSZEK, F. A deficiência na fiscalização. Environmental Saneamento Magazine - nº 54, p. 16-24, Nov./dez. 1998. Acesso em 05 jan. 2005. LERIPIO, AA Waste Management. -
Access em: 12 ten. 2004.
TONDOWSKI, L. O care with the «criativas» solutions Magazine Saneamento Ambiental - nº 54, p. 16-24, Nov./dez. 1998. Acesso em 05 jan. 2005. ZANLUCA, JC Contabilidade ambiental. www.portaldecontabilidade.com.br. Access em: Nov 17 2004.
residues / index.php3 & content =. / residues / artigos.html. Access em: 04 jan. 2005.
recycling / lixo-industrial.html Acesso em: 30 dez. 2004.
