For the social cell to maintain its development without prejudice or ecological environment, it needs resources devoted to applications that will be used for the conservation and recovery of nature. This application in tools for the purpose of preservation and environmental recovery chamou de custos ambientais. You are ignored for a long time two seculae and leaflets used as strategic instruments for social cells.
Second Raupp, considers that the environment will be recognized, regardless of disbursement (Princípio Contábil da Competência) and immediately incorporated in or be or e serviço that looks, solely and exclusively, at preservação do meio ambiente, not moment of their appearance, being that Your accounting classificação will be given not permanent immobilized environmental assets or permanent deferred environmental assets, since these costs and / or services increase the useful life of the term incorporated by the term of more than 365 (thirteen and sixty-five) days. (See em Desenvolvimento sustentável: a contabilidade num context de responsabilidade social de cidadania e de mio ambiente. Revista de Contabilidade Conselho Regional de São Paulo, São Paulo: n. 20, p. 46-60, June 2002).
Segundo Ribeiro; Gonçalves; Lima, environmental costs are only the consumption of resources from a production area, more specifically focused on or controlling environmental preservation. Assim, all the inputs inserted are not operational process that have for precise objectives the elimination / reduction of poluentes. Therefore, here are included chemical products that combat the residuals of the operational process, the depreciation of existing machines and equipment in the company, whose basic purpose is to control or preserve the environment as well as the treatment of influent treatment, for remuneration. relative to the hours of work used for manusear or environmental system, any one that suits its shape etc. (See em Aspects of accounting for passive and active Brazilian thermetric environments.Accounting Magazine Conselho Regional de São Paulo. São Paulo: n. 20, p. 04-12, June 2002).
IMPORTANCE OF TWO CUSTUSES ENVIRONMENT
With information on two environments, you will find a close view of the reality of the social cell with the natural environment. Some companies will understand the need for care as an ecological environment. They understand that the residues of the production can seriously affect the environment and the environment is degraded by the quality of life of the home.
A company does not subsist as a customer or as a consumer. It is necessary to preserve nature where we live consumers.
ENDOGENOUS ENVIRONMENTAL CUSTOS
São aqueles induced by the administração. It is internal to a social cell. Ocorrem when administração applies payment methods to the purchase of utensils that will be used to take care of the ecological environment. Isto can operate as a business strategy, marketing, ecological awareness, etc.
EXOGEN ENVIRONMENT CUSTOS
São aqueles induced by pressão and influence of the environment as environmental legislation of the government, clients, shareholders (investors), investors, suppliers, environmentalists, non-governmental organizations (NGOs) and others.
ENVIRONMENTAL ACTIVITIES
São os utensílios (bens) incorporated in the social cell to be used in the preservation of the environment.
Segundo Ribeiro; Gonçalves; Lima, assets are the environment for all the investments made by the company that have the prospect of future benefits, no process of controlling preservation and environmental recovery. (Fonte cited in this article).
Também Kraemer, you actives ambientais represent rapiers two inputs, peças acessórios, etc. used no process of elimination or reduction of two levels of pollution; The investments in the machine, equipment, facilities, etc. acquired or produced with the intention of mitigating the impacts caused to the environment; The expenses with research, aiming at the development of modern technologies, from the medium and long-term, since they have been the benefits of the years that will be reflected in the following exercises. Ainda said to professora: Ativos ambientais são os bens acquisidos pela companhia that têm as finality of control, preservation and recovery of the environment. (See em Contabilidade ambiental passaporte para a competividade. Available: //br.monografias.com/trabalhos/passa/passa.shtml).
ENVIRONMENTAL PASSIVE
São as obligations with third parties in the purchase of assets that will be used in the preservation of the environment and those arising from the penalties imposed on the company for violation of environmental legislation and damage to the environment.
Segundo Kraemer, considers any environmental obligation of the short and long term to be an environmental liability, destined solely and exclusively to promote investments in a number of countries related to extinction or amenização two damages caused to the environment, including percentual profit of the exercise, with compulsory distinction, directed to investments in the environmental area. (Fonte cited in this article).
Ribeiro; Gonçalves; Lima reads that the liabilities you acclimate to the obligations contracted by the third party company, which are the origin of an environmental expense (assets, benefits, expenses, etc.). Assim, constituem-se obrigações ambientais those decorrentes of purchases of ativos ambientais, of originating from penalties imposed on their organizations for infração à environmental legislation, for damage to most environments and to property of third parties. (Fonte cited in this article).
And to conclude: O heritage of the social cell with social and environmental function and must preserve the natural environment where it is inserted, therefore, or use of capital should not prejudice life of people, two beings of nature nem not present nem no future.
