I summarize
The contemporary rumors of competition and technology emerged significant changes not business context. These changes, characterized as gestão dos negócios, signal migration to ecology increasing social responsibility. The incorporation of environmental issues into the accounting treatment, and more specifically the area of custos, should not be treated as a consequence of the world trend that arises, necessarily, as a result of the application of criteria such as "Total Quality", which will gradually be incorporated, companies in the past decade. A management of resources that guarantees a sustainable life for future generations, requires to agree to agreements and commitments that incorporate environmental legislation and environmental issues into economic models. Within this context,A methodology that has been widely used is Custeio by Atividade. The results obtained are of great value so that the company can give account of its social responsibility. We also serve as subsidies for internal decisions regarding the necessary measures for the continuation of the environmental management system.
1 - Introduction
The new economic context is characterized by a rigid stance of two clients, focused on the expectation of interacting with organizations that are ethical, as an institutional image, not a market, and that is environmentally responsible.
For this new session, the organizations need to direct their strategies for an environmental variety, in order to obtain a competitive advantage. As the strategies of the company should be raised in contact, to concern with relevant expenses due to nature and volume, mainly in relation to custo / benefit. These expenses become relevant for the organization, as well as for the quality of life of the current population and future generations.
Under these conditions, a different management requires ferramentas gestiónis for or control two costs and expenses. With this in mind, it is necessary that the expenses of an environmental nature must be continuously controlled and managed. For ISSO, companies can add environmental quality protection systems, in order to speed up the six numbers that, most of the time, are distorted by other protection costs.
2 - Custos of the qualidade
As a purpose of participating effectively in this market with global tendencies, the production fathers will always be seen as the core of concern for two business managers, both not in the context of a productive environment, but also in respect of the dynamism of external fathers. in any way, associated with the nuclei of transformation of companies.
To conquer a qualidade spends a considerable amount of financial resources. This is corroborated by Wernke (1998) and he says that these resources are mainly dependent on the internal, on the compliance and interpretation of ISO standards, and also on the remuneration of external consultancy in charge of implementing or certifying process.
The councils of custos of the quality will be disseminated with the bibliography that deals with the control of the quality and seeks to offer support to the years of melhorias, in addition to tempting to measure the quality of the companies. As of this day, we will be able to start with the qualification process, seeking to offer support to the years of melhoria and as a way of measuring the quality of companies.
Or first council of custos da qualidade foi given by Juran apud Campos (1996), that only those custos that should not exist or have been produced perfectly logo for the first time, ou seja, se nou houvesse falhas de produção, which led to retrabalho, waste and loss of product.
The costs of quality are an important indicator to assess how many companies are losing or leaving Ganhar because they will not be producing with quality. With these qualities, we seek to identify and target existing faults, as well as ways to prevent problems from different faults.
Já Feigenbaum (1994) defines quality issues as those associated with the definition, creation and control of the quality, as well as the assessment and feedback of the quality assurance and security requirements, and those associated requirements with production requirements. You opo that a product is never more than a customer. These issues are related to customer satisfaction.
Or the same author classifies these custos in two large groups: the Custos do Controle and the Custos of Falhas no Controle. Os Custos do Controle is subdivided into Prevention and Assessment in case two Custos of Falhas no Controle in Custos of Internal Falhas and Custos of External Falhas. Abaixo, each custo de conformidade com Shank & Govindarajan (1995) will be detailed.
Custos de Prevenção - A soma of all the associated custos to measure taken to plan or process in order to guarantee that it will not be defeated. For example, project a manufacturing process sem defeitos, a project of product stavel, trenamento and development of the entrepreneur, circles of quality, preventive maintenance and custody to manage the relationships as a supplier to improve the quality of two received inputs.
Custos de Avaliação - Those custos associated with the measurement of the level of qualification obtained by the ou system, in other words, custos associated with inspection to guarantee that the client's requirements are met. For example, inspection and testing of prototype, inspection and testing of receipt, inspection during or process, and quality audit of finished products.
Internal Falha Custos - Those custos incorporated to correct defective production before it is paid to the client. For example, refugo, retrabalho, reparo, reprojeto, reinspeção de retrabalho, paralisação due to defeitos and custo of opportunities of lost bandages caused by ter insufficient production to sell.
External Falha Custos - Those custos associated with the delivery of products with a client's fault. For example, warranty adjustments, investigation of defenses, returns, cancellations, judicial proceedings and loss of the customer's claim.
Os investimentos em qualidade e programs de melhoria, Segundo Coral (1996), must prove financial return for the company, do not justified. For this reason, the use of effective measures to ensure the quality necessary to guarantee the success of melhor programs. In this context, the quality of the products is an excellent support tool for the quality, so it points to the areas that need the most attention and that have the greatest return for the organization.
3 - How to measure your quality
Segundo Coral (1996), there are two approaches to measure the qualities of quality: o Traditional approach and a new trend based on the use of added value.
Not traditional approach, the costs of the qualification are only obtained through the identification of items of prevention, assessment, internal faults and external faults in an organization. The calculations of two cases are removed from the reports and you have to adjust them through traditional systems of costs, raising problems with two traditional systems of costs, once the two issues are separated from each other in large blocks of issues and they are not related to such items. its causes.
This approach, in addition to a financial report of faults, which serves to measure the quality of a company, for which it is not related to the causes of faults, is not a significant effect of not quality management.
It does not focus on the use of added value to the qualities of quality, it relates the prevention and failure elements with the activities that add value to the consumer. As a result, the management of the base qualifies the elimination of activities that do not add value and result in unnecessary costs for the organization. With this methodology, the costs of the qualification are obtained through custeio systems based on activities.
For Juran & Gryna, apud Alves (2001), two measures of quality are seen by the administrators as a way of attending to various objectives or questões, dentre os quais stood out:
- increase the product through quality; endorse qualification programs through the intermediation of physical and monetary quantifications; make a reality or how much a company is losing due to the lack of quality; reveal or financial impact of decisions of melhoria; return to quality with two strategic objectives It gives organization, identify opportunities to reduce two customers' dissatisfaction, identify the main opportunities to reduce two costs, expand the quality controls and controls of the quality; eestimulate or aperfeiçoamento da qualidade by means of disclosure.
Verify, therefore, in the light of the exposito that the councils of custos da qualidade são aplicáveis also custos of the qualidade environmental.
4 - Custos of environmental qualification
The costs of quality, in reality, seek to identify and bet on existing faults, as well as the costs to prevent problems of different faults.
For Bovenberg & Goulder, see Alves (2001) to interface between competitiveness and preservation of the environment given by management of two environmental qualities.
As companies, in order to adapt to a new position of environmental preservation and seek a policy of environmental quality in the management of their organization, they must also be concerned with issues related to the environment and the business environment, highlighting these two issues.
In this sense, Campos (1996) says that the business environment should be concerned with two aspects related to the environmental protection: first, and most complex, to look for ways to consider the treatment treated, at ent então, as "externalities", ou seja, internalize them; or secondly, to identify and obtain, in order to endorse, the environmental concerns, both related to the business processes, as well as those related to the production processes and the determination of these costs to become an essential tool for the management of decisions taken.
For the understanding that two councils have two environmental qualifications and their standardization, GEMI, Global Environmental Management Initiative, ea USEPA, US Environmental Protection Agency apud Alves (2001), attributed four categories of environmental qualification and suggestions to the following classification:
Conventional Custos: we include custos that, in most cases, receive special attention in management accounting, such as: investments in equipment, raw material, work-related and indirect materials. Include all costs associated with the environmental aspects of such processes and activities. Its control leads to or increases production efficiency, by eliminating or wasting.
Potentially Hidden Custos: only those linked to all the activities necessary for the company to remain in conformity with the laws and other policies that are irrelevant to their own organization. Alves (2001) gives as an example the custos as an environmental monitoring, treinamento and environmental report.
Custos com Contingências: only the expenses that may or may not be due to future costs of regulations, fines and penalties, expenses with recovery of damaged natural resources, etc. If you are a wealthy designer of such customs, you have made it possible for the company to define what is to be avoided.
Custos de Imagem e Relacionamento: involve the perception and relationship that the shareholders, community and government develop with the company. For Alves (2001), in spite of difficult quantification, or environmental performance, it may be harmful to the prejudice or relationship of the company with third parties, and the impacts caused by the costs and / or financial implications.
Moura (2000) classifies the environmental quality issues as traditional with two quality concerns and says that, not Brazil, the environmental quality issues are the most widespread. These custos, according to or author, are categorized below:
Custos de prevenção - são os custos das activities that aim to avoid environmental problems no industrial process, no project, no development, no beginning of the product life cycle, as in all phases of the life cycle.
Custo de valliação - são os custos appendidas para manter os níveis de qualidade ambiental de la empresa, by way of labors of laboratórios e avaliações formais do system of environmental management or management system that is in charge of guaranteeing an environmental performance of the company, including the costs of inspections, tests, audits of environmental quality and similar costs.
Custody of internal faults - it is only the first time that you are involved in the decor, lack of control, resulting from internal problems in the company, such as corrections of environmental problems and recovery of degraded internal areas, waste of material, as a result of environmental problems caused and delayed em processes caused by no environmental conformities.
External fault costs - include the unsatisfactory environmental quality concerns and non-conformities for two limits of the company, resulting from an inadequate environmental management, encompassing the different costs of consumer environments, raising the existence of costs with the correction and recovery of external areas degraded or contaminated by the activities of the company, payment of fines applied by environmental control bodies, damages related to legal proceedings resulting from improper disposal of waste, non-transportation of toxic, inflammable and corrosive products, among others.
Custos intangíveis - são aqueles with high level of difficulty for serem quantified, embora is clearly perceived to its existence. Normally, we cannot be directly associated with a product or process. For example, loss of value of the company (ou das ações) as a result of unsatisfactory environmental performance; Two products are taken as a result of a polluted, polluted or unsafe environment; and difficulties and increased time and costs in obtaining an environmental license as a result of fines and previous problems.
You custos of the environmental qualification for Moura (2000), referem-se à definição, criação e montagem de um sistema de controle da qualidade ambiental, bem as da valliação, in accordance with the objectives and goals derived from environmental policy, legal norms and Our other commitments assumed by the company, in addition to our other interests associated with the consequences of environmental faults, accidents and incidents.
To be effective, to control two investments and expenses in the environmental area, Alves (2001) said that the system of benefits gives environmental qualification, especially, to competitiveness and survival of organizations, mainly due to gaining deficiencies in the management of environmental qualification, by build for as ações of continuous melhoria no environmental performance of the company.
For the implementation of an environmental quality system, Moura (2000) follows the same traditional business procedures that consist of:
- preparation of the general management of the environmental qualification program; identification of two items of environmental qualification; identification of two centers of responsibility (center of care); preparation of two forms of queue of data for two qualifications; treinamento das pessoas responsáveis pela obtação two dice of the weight gives accounting, raising two costs for the responsible people (queue of dice); epreparação two reports of analysis.
5 - Gestão de custos ambientais
Or control two types of environment as Ribeiro & Gonçalves (2002) made very relevant given or significant volume that represents, therefore, its effects directly influencing the continuation of the company. This control will reflect or level existing faults and the volume of expenses necessary to eliminate and / or reduce these faults, whether in the form of investments of a permanent nature, or of inputs consumed, not operational process.
A gestão dos custos ambientais included both aspects of environmental management and management of custos. A new level of companies, a comprehensive environmental management, above all, a material and energy management that each company throws out the environment and returns to the environment. As long as one part of the energy materials enters without product, it becomes solid waste, residual water, as well as residual heat. Therefore, in contrast to traditional environmental protection, to integrated environmental management with no visa or treatment, but to avoid residual waste.
As waste is only a matter for the acquisition, it needs more work during the production process and causes additional costs, not a final treatment, it is not just a burden for the environment, but also a financial burden. The costs of two residues, by definition, represent half a hundredth of their value, and their reduction generally produces positive effects in economic and ecological terms.
A management of two settings is a strategic instrument to increase and reduce costs, leading to a process of changes in continuous development. It is through management that two environmental measures are strengthened, that existing environmental management systems are strengthened or facilitated or established by standardized systems. It generates basic information, helping to build awareness and create structure that can be used as the first steps for the ISO 14001 process.
The focus or flow of material, energy and water, is not rationalized. In contrast to most of the other ferramentas da gestão dos custos, the objective is not primarily to reduce (custos do) work, avoiding, therefore, two types of social conflicts: as they are employed (emprego) and as public opinion (environmental impact).
As an increase in world competitiveness, according to Campos (1996), companies will be more concerned with controlling and managing their interests, together with their quality programs. In this context, working with qualities becomes essential to measure and guide qualities, the strategies of costs and differentiation of modern companies.
This is how new systems of costs emerged to replace the obsolescence and imprecision of two traditional systems of costs, which, for their own time, due to their nature, fall under the category of Custos Indiretos de Fabricação, hindering, com isso, Your identification and allocation.
In accordance with studies carried out and practical observations, you keep your care systems repassam many times as custodianship or final product that does not belong. Therefore, you need managerial hardware that is consistent with reality.
This cenario, or Activity Based Custeio (ABC), is shown as most appropriate, to help manage two environmental issues, including to contribute non-management to control two environmental impacts.
Or ABC is concerned about the appropriation of two product years, being a system of custody that stands out for detailing, mainly, the indirect costs. We are trying to minimize the impacts of inadequate allocations, through the maintenance of the required activities, product hair or other operational activities. The constituent or culminating point of the strategic analysis of two issues and, consequently, contributed significantly to the process of strategic planning of the company.
This system is hardly focused on numbers. Isto é, ele não is exclusively concerned with monetary aspects, but tries to contemplate physical aspects of activities, analyzing cats, activities and processes. Assim, are defined as important elements of this custeio approach, according to Zardo & Schlosser (2002):
Function: group of processes carried out with a specific purpose, such as for marketing and sales and, for example, for environmental control.
Process: set of activities chained with a specific end, such as, for example, a line of montage of a product or a set of procedures necessary for the treatment of a given amount of polluting waste, in a particular period.
Activities: ação undertaken to resources consumed to be disbursed to a given objective, such as study or production process to verify, for example, or what causes pollution.
Tarefa: work carried out for the execution of activities, such as, for example, selecting the pontos passíveis for the production of polluting waste.
Operações: operationalization das tarefas, ou seja, at least in the case of trabalho, such as visiting pontos passíveis for the production of polluting waste.
O fato of the method in which the company is divided into activities, its implantation results in a proper support base for the definition of goals of results and for the achievement of business excellence, to which, second Brimson (1996), and the effective integration of custo You give activities of all the units of a company to continuously improve the services that satisfy the client.
According to Brimson (1996), the ability to achieve and maintain business excellence requires a continuous and deliberate approach to all activities within a company. Nesse sense, or author aims, as key-elements, to efficiency in costs, to integration of activities, to internal coherence in all units of the company, to the satisfaction of the customer and to the correct allocation of costs.
Quanto à eficácia em custos, as activities must be carried out with as much efficiency quanto possível. Isso means that a company produced custo baixo, but not necessarily a minor custo. Ter custos baixos means that all of you are under the care of all those who offer products or services equivalent to the same customer segment.
As far as the integration of activities, the companies are organized with rigid specializations by subject, so that the management reports emphasize individual organizational units, which is how they are independent and self-sufficient.
Therefore, these and other questions can be easily answered, when managers have a management system and a two-tier security system based on the ABC method. According to Martins (1996), nothing more than making the costs of all the activities for each one of them conditional on verifying which activities are not adding value and which require their reduced or canceled expenses, and which are the activities that can be easily processed. rationalization (at the same time of reengenharia) to go back to this adaptation to the real world.
Enfim, or ABC is a management ferrament that gives the organizations a clearer vision of their internal and external economy, through which costs they become visible, and in this way, we can be the focus of programs that aim for the best results for the company.. Além disso, provides or calculates most accurate custo custo two produtos, or which supports various types of decisions.
Therefore, the resources of the environmental management area, according to Zardo & Schlosser (2002) must be rigorously measured and financially, financially and physically supported in order to guarantee an adequate balance of resources available to the company, to ensure the efficiency of the application of these resources and To satisfy the requirements of the external public, or more precisely, for the fulfillment of the company's social responsibility.
An analysis of two qualities of environmental quality shows a very important managerial ferrament not subject to decision-making, but also to environmental management in a balanced and concise manner.
6 - Conclusão
As a result of the investments in the environmental area, there are elements that cannot be lacking in the role of the economic management of the organizations, as well as in terms of the quality of the environment, ferramenta as well as those who are using it to meet the goals of the challenge of economic growth, of administration two passive environment, gives an analysis of the life cycle and gives a contribution to or sustainable development.
To be effective, control two investments and expenses in the environmental area, or system of environmental quality, can help competitiveness and survival of the organizations, because it leads to deficiencies in the management of the quality, contributing to the continuous failure of environmental performance of the organization..
The costs of environmental quality, in most cases, are made up of indirect activity, and to hurry up, to be more efficient or Custeio by Activity portrays reality, once the focus is on activity, being able to provide elimination of costs of faults and waste, melhorias no production process and consequent increase in competitiveness.
References
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