I summarize
The contemporary rumors of competition and technology emerged significant changes not business context. These changes, characterized as gestão dos negócios, sinalizam a migração da ecologia, increasing social responsibility. In addition to the environmental issue of the accounting treatment, more specifically, in the area of custos, it 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 is It will gradually incorporate companies in the past decade. A management of resources that guarantees sustainable life for future generations, forces to follow up on agreements and commitments that will incorporate environmental legislation and the environmental concerns of the economic models. Within this context,A methodology that has been widely used is Custeio by Atividade. The results obtained are of great value for the company to lend its social responsibility. We also serve as subsidies for internal decisions regarding the necessary measures for the continuation of the environmental management system.
Management of the costs of the environmental quality
By costing based on activities
Abstract
The contemporary directions of the competition and of the technology appear significant changes in the managerial context. These changes, characterized as administration of the business, signal the migration of the ecology, increasing the social responsibility.
The incorporation of the environmental theme and the accounting treatment and, more specifically, the area of costs, should not be treated as a consequence of this world tendency that appears, necessarily, as a result of the application of approaches, as the “Total Quality ”, That they incorporated, gradually, to the companies last decade.
An administration of resources that guarantees the maintainable life and the well-being of the future generations, forces to arrive to agreements and commitments that incorporate environmental legislation and the environmental costs to the economic models. Inside of this context, a methodology that comes being used thoroughly is the Costing by Activity.
The obtained results are of great value so that the company renders bill of its social responsibility. They serve, also, as subsidies for the internal decisions in relation to the necessary measures for the continuation of the system of environmental management.
KEY WORDS: Costs of the Quality, Administration of the Environmental Costs, Finance based on Activities.
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.
The strategies of the company should be raised in relation to concerns with relevant expenses due to their nature and volume, mainly in relation to the custo / benefit relationship. 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 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 - Meio ambiente e custos da qualidade ambiental
In search of the preservation of the environment, I took the form and made to sensitize societies and authorities.
Hoje, after years of intense discussions, it was concluded that in the absence of growth or development it is harmful to the environment and that, at great cost, it will become sustainable.
According to Alves (2001), an environmental variable is a significant aspect to be considered and discussed in the strategy of organizations. To environmental management, for its time, it must be managed efficiently, monitoring the control costs, to pollution and the faulty practices due to lack of management control.
Moura (2000) says that the costs of the environmental quality must be used in the evaluation and the evaluation of the competitive position of the companies, in relation to their concurrent years. Give to your importance.
It also emphasizes that the management of the city gives environmental quality and is a fundamental tool for the management of the environmental management system, therefore it provides elements for the top management of companies to take decisions, directing the environmental performance.
In this way, or environmental management becomes a strategic factor that must be analyzed by the high administration of organizations.
The Environmental Management included a series of activities that must be administered, such as: formulating environmental management strategies, ensuring that the company complies with the environmental regulations, implementing a prevention program against pollution, managing instruments for the correction of damage to environment, adapt the products to ecological specifications, in addition to monitoring or the environmental program of the company.
Além dessa ferramenta, to environmental problems also involves two issues pertinent to the environment, through environmental management systems, gives the search for sustainable development, gives an analysis of the life cycle of two products and gives two passive ambientais.
3 - Environmental management
A new environmental awareness, arisen not from the cultural transformations that took place in the decades of the 60s and 70s, became a dimension of the environment as one of the two fundamental principles of modern homem.
In the 1980s, the costs of environmental protection would come to be seen by the leading companies not primarily as benefits, but as non-future investments and, paradoxically, as a competitive advantage.
In addition to protecting the environment among the objectives of the modern organization, it covers substantially everything or a council of administration.
Administrators, executives and entrepreneurs will introduce recycling programs, measures to save energy and other ecological innovations in their companies. Those practices will spread quickly and logically, several pioneers and two businesses will develop extensive systems of ecological management.
This new paradigm needs to be accompanied by a change in values, going from expansion to conservation, from quantification to quality, from denomination to partnership.
In the conception of Tachizawa (2002), this new paradigm can be called a vision of the holistic world - a vision of an integrated world, and not a set of dissociated parts. It can be called de visão sistêmica e de nova dimensional ecológica, using these expressions that are more widely accepted and deeper than usual.
To Gestão Ambiental, say or the same author, I involve the passage of the mechanistic thought for the systemic thought, not which one essential aspect of the change is that the perception of the world as a machine gives way to the perception of the world as a living system.
That move says that I respect our conception of nature, of the human organism, of society and, therefore, also of the perception of a business organization. As companies are living systems, whose understanding is hardly possible by economic means.
As a living system, the company cannot be rigidly controlled by means of direct intervention, but it can also be influenced by the transmission of guidelines and the emission of impulses.
Environmental Management demands an ethical dimension, whose main motivations are only in observance of the law and the image of the organization.
It is motivated by an ecological ethic and by a concern for future generations. It does not question the ideology of economic growth, which is the main driving force behind all economic policies and, tragically, it destroys the global environment. As Tachizawa (2002) focuses, to rethink this ideology does not mean to rethink in search of blind unrestricted economic growth, understood, purely quantitative terms, such as maximization of two profits.
Environmental management implies or recognition that an unlimited economic growth on a finite planet can only lead to disaster. In this way, there is a restriction to the growth council, introducing ecological sustainability as a fundamental criterion for all business activities.
Assim, in order for a company to actually go to work with environmental management, it must inevitably go through a change in its business culture; for a review of six paradigms.
4 - Sustainable development
The sustainable development of those who attend to the needs of the present will commit themselves to the possibilities of future generations to attend to their own needs.
Ele contém dois conceitos-chave: 1) o council of "needs", above all the needs are essential to the poor world, which must receive the highest priority; 2) to noção das limitations that the state of technology and the social organization imposes on the environment, preventing or from attending to present and future needs.
Além disso, développement sustentável introduced a dimension of ethics and politics that considers or development as a process of social change, as a consequence of the democratization of access to natural resources and the equitable distribution of two benefits and benefits of development.
For the existence of a sustainable society, Meyer (2000) said that it would be necessary for environmental, social and political sustainability, constituting in addition to adjustments and long-term processes, in order to seek a balanced final stage.
O susvolvimento sustentável, in addition to social equity and ecological balance, second Donaire (1999), presents, as the third main supporter, to questão do developement econômico.
It induces a spirit of responsibility as a process of moving not qualitatively to exploration of material resources, financial investments and broken technological development will acquire harmonious meanings.
This sense, or development of technology, should be oriented towards goals of balance with nature and to increase the capacity of innovation in two countries in development, and progress will be understood as the result of greater wealth, greater equitable social benefit and ecological balance.
On the basis of this ethic, or council of sustainable development, according to Meyer (2000), it presents basic points that we must consider in a harmonious way, economic growth, greater perception as the social, decorous and equi-equitable results in the use of two natural resources.
Sachs apud Campos (2001) presents five dimensions that can be characterized as sustainable development, or as chamava in the age (1992): eco-development. For Sachs, everything or development plan that claims to be sustainable needs to take into account five dimensions of sustainability:
- A social sustainability - which is understood as the creation of a process of development supported by a civilization with the highest equity in the distribution of income and benefits, in order to reduce or abyss between the living standards of two rich and two poor.
- To economic sustainability - which must be achieved through the most efficient management and allocation of two resources and a constant flow of public and private investments.
- To ecological sustainability - which can be achieved through an increase in the capacity of using two resources, limiting the consumption of combustion and other resources and products that are easily exhausted, reducing the generation of waste and energy, through energy conservation, of resources and gives recycling.
- To spatial sustainability - which should be directed towards obtaining a more balanced rural-urban configuration and a territorial distribution of two human assemblies and economic activities.
- To cultural sustainability - including procurement by endogenous roots of modernization processes and integrated agricultural systems, which facilitate the generation of specific solutions for the local, or ecosystems, culture and area.
Nos dias de hoje, as organizações, Segundo Campos (2001), produced vastly consumed modern societies and some of these societies assume these are as of utmost importance to their survival.
It turns out to be irrelevant, irrelevant or relevant role that these production organizations are looking for in a practical way of sustainable development.
We know that when two children are consumed by societies that have polluted the environment, we have ended up directly or indirectly reaching their own humanity. But we also know that the same society does not seem to want to open more comfort and convenience provided by some people.
Therefore, in order to solve this conflict, we have to go through a change of values and of guidance in the production systems of organizations and companies, with the production and consumption, minimizing the damage and negative environmental impacts normally caused.
For isto, Campos (2001) said that we fear that we must confront these damages and environmental impacts, identifying the magnitude of the impact, as well as its direct and indirect consequences, seeking further mitigating measures more appropriate to each situation.
5 - Life cycle of two products
The product life cycle has been studied in a wide range of organizational contexts, influencing the trade relations between exporting and importing countries, including concerns of an environmental nature, aspects that comprise the product process or its products, or use, attachment or later discard.
As concerns you start, according to Tavares Jr (1997), we find aspects of technical norms directed to the products, not that it has two dimensions-limit in relation to environmental issues.
Later, these concerns will be related to the manufacturing processes, looking for a way to reduce or impact these processes cause the environment.
A life cycle assessment contributed to the company reducing its losses and lack of control over the manufacturing process, helping to separate and organize its facilities and processes in order to meet the needs of the environmental management product..
This way, it is possible for the administration of the company to adhere to a philosophy oriented to the process, within the context of Environmental Management, aiming at those losses and consumption of natural resources. An effective way that can be used by the company in the orientation of the new philosophy to be adhered to the ISO 14000 series of standards.
In ISO 14000 series, the organization of its technical committee TC-207 - Environmental Management, responsible for the elaboration of international norms and guidelines for or SGA - Environmental Management System, or SC-5 subcommittee for Life Cycle Assessment that finds- be sedated in França.
This subcommittee deals with the evaluation of two products or processes, considering the impacts caused to the environment, from the extraction of the raw material used in the production of the product, and for all production processes, taking into account the emissions of effluents, binding or discarding the product. with your reintegration into my environment.
As a rule, not according to its general context, we will unify the language and the market methodology (client and provider), encouraging the changes in the conduct of the SGA and systematizing the procedures, in order to obtain the best quality of life.
Technically, an Analysis of the Life Cycle and composting of the following phases, second to the ISO 14000 standards:
- ISO 14040 - Life Cycle Analysis - Principles gerais and practices
- ISO 14041 - Life Cycle Analysis - Inventories
- ISO 14042 - Life Cycle Analysis
- Analyze two impacts - ISO 14043 - Life Cycle Analysis - Interpretações
Ostrenga (1994) says that life cycle cost was the practice of organizing the lives according to life stages of a product or service, and use this profile to make decisions in their own respect.
Or control two environmental issues per life cycle, two products, according to Ribeiro & Rocha (1999), will allow the manager of the environmental control area to identify and analyze the stagnations in which the realizations of such assets are concentrated. Obtained as justification for its realization, it becomes an element of control and combines two next processes, in order to ensure its conformity with the given dice.
A product life cycle assessment defined by Chehebe (1998) as a technique for evaluating two environmental aspects and two potential impacts, associated with a product, comprising stages that go from the withdrawal of nature to elementary raw materials that do not Productive system (berço) à disposição final (tumulus).
Or said author says that an analysis of the life cycle can be used as a managerial approach for various purposes, for example, no follow:
- to identify opportunities for improvement in two environmental aspects, considering the various phases of a production system;
- a decision taken, for example, is not a priority or during the project of products and processes, being able to conclude that the most important environmental issue for a certain company may be related to or use of your product, and not to their raw materials or production process;
- as part of the process to endorse the selection of feito components of different materials;
- Na avaliação gives environmental performance.
In reality, when analyzing the life cycle, it is proposed to respond to questões e à dúvidas mais comuns quando da concepção de um produto.
According to Alves (2001): which packaging causes the least damage to the environment: do you return or recycle? What are the alternatives são mais viáveis economicamente? Those and other questões são Importantes, pois as companies são responsáveis pelo produto até to disposição final, in accordance with Brazilian legislation atual.
6 - Environmental liabilities
O environmental liabilities are the obligations contracted by the third-party company, which originate an environmental expense (assets, benefits, expenses, etc.).
Assim, second Ribeiro & Gonçalves (2002), constitute what are the ambiances for those who are buying the assets, for the elements consumed during the production process and those that come from penalties imposed on organizations for infraction of environmental legislation, for damage to the environment. and à property of third parties.
With the dynamic of two businesses, the liabilities are to be treated with a great deal of attention and to become part of the decisions taken by organizations in the acquisition of other companies, in the formation of a cluster, in companies, in the analysis of companies in business, in the sale of business. In the conception of new products, among other transactions pertinent to the matter.
For the UN, in Ribeiro (1998), there are three types of obligations related to the environmental passive:
1) - Legais - são as coming from legais instruments.
2) Construction - only those that the company intends to fulfill spontaneously, exceeding the legal requirements.
3) Fair (equitable) - reflects the awareness of social responsibility; ou seja, a company always bears the ethical fathers and morais.
Alves (2001) emphasizes that a number of citizens are given environmental qualifications for expenses related to the maintenance of the two waste streams, in conformity with the laws that regulate environmental issues not in Brazil, as well as the losses originated from lack of control, such as liabilities. You set up the other involved cases (between them: life cycle of products, maintenance of two management systems and studies of two new technologies that are less impactful on the environment), they will become part of the management control of organizations.
7 - 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 quality, spend a considerable amount of financial resources. This is corroborated by Wernke (1998), who states that these resources are mainly spent on internal efforts on 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 of the quality given by Juran apud Campos (1996), that only those coasts 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 indication to assess how many companies are losing or leaving Ganhar because they will not be producing as quality. Therefore, the costs of the quality seek to identify and bet on existing faults, as well as the costs to prevent problems of 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, guarantee and security requirements, and those associated requirements with production requirements. And 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 custos associated with measures 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 companies, 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 for 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 our services is an excellent support tool for our quality, so we focus on the areas that need the most attention and that have the greatest return for the organization.
8 - 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 reports and you have to adjust them in 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. to its causes.
This approach, added to a financial report of faults, that serves to measure the quality of a company, therefore, it does not focus on the causes of faults, it is not significant effect not management of the quality.
This approach to the use of added value to the qualities of quality relates to the prevention and failure aspects of the activities that add value to the consumer.
Therefore, or the management of the qualification of the base, the elimination of activities that does not add value and that results 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:
-increasing productivity through quality;
-validate the qualidade programs through the intermediation of physical and monetary quantifications;
- to make a reality or how much a company is losing due to lack of quality;
-reveal or impact financialiro das decisões de melhoria;
-return to quality two strategic objectives of the organization;
-identify opportunities to reduce two customers to dissatisfaction;
-identify the main opportunities to reduce two costs;
-expand the orçamentários e custos da qualidade controls; e
-stimulate or aperfeiçoamento da qualidade por meio de divulgação.
Verify, therefore, for the sake of exposto, that the councils of custos of the quality only apply to the custos of the environmental quality.
9 - 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, apud Alves (2001), the 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 sector should be concerned with two aspects related to the environmental protection: first, and most complex, to look for ways to consider the treated treaties, enté então, as “externalities”, ou seja, internalize them; or secondly, to identify and obtain, in order to endorse, the environmental concerns, be both related to the business processes and to those related to the production processes.
As soon as these costs are completed, an essential ferramenta becomes a directive for decision-making.
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, most of the time, 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 environmental 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 of Imagem and Relationship: 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.
- Assessment costs - only the benefits paid to maintain the environmental quality of the company, by means of laboratory work and evaluations formed by the environmental management system or the management system that is responsible for guaranteeing the environmental performance of the company, encompassing inspection costs, tests, environmental quality audits and similar expenses.
- Custody of internal faults - only the first occurrence in decoration is a lack of control, resulting from internal problems in the company, such as corrections to environmental problems and recovery of degraded internal areas, waste of material, as a result of environmental problems caused, and retrabalhos em processes caused by no environmental conformities.
- External fault costs - include the problems of unsatisfactory environmental quality and non-conformities for two limits of the company, resulting from an inadequate environmental management, encompassing the costs of different consumer environments, raising the existence of costs with the correction and recovery of areas external 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 a high level of difficulty for those who are quantified, embora is clearly perceived to exist. 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 of a system of control of the qualidade environmental, bem as da valliação, in conformity with the objectives and goals derived from environmental policy, legal norms and other commitments assumed by the company, in addition to other matters 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 to contribute to the continuous melting hours of the 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 quality program;
- Identification of two items of environmental quality;
- Identification of two responsibility centers (care centers);
- preparing two forms of queue of dice two custos da qualidade;
- treinamento das pessoas responsáveis pela obtaining two dice and do pessoal da contabilidade;
- lifting two custos pelas pessoas responsáveis (queue of dice); e
- preparing two reports for analysis.
10 - Gestão de custos ambientais
Or control two types of environment in accordance, Ribeiro & Gonçalves (2002), became 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, 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, to Environmental Management, above all, to energy and material 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, an integrated environmental management is not intended to be a treaty, but also to avoid 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 ecological and economic 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 create awareness and creating structures 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.
On the contrary to the majority of other ferramentas of the management of two actions, the objective is primarily to reduce the number of workers, avoiding, therefore, two types of social conflicts: as they are employed (public) 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, 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 up with repassam court systems, many times, court costs or final product that does not belong. Therefore, you need management tools that match with reality.
This cenario, or Activity-Based Custeio (ABC), has been shown as more 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: undertaken and resources consumed to be disbursed to a given objective, such as a 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 de produção de polúntes residues.
The hair of the method in which the company is divided into activities, its implementation is a good support base for the definition of goals of results and for the achievement of business excellence, to which, second Brimson (1996), and effective integration of You guard the 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 valued economically, financially and physically, in order to guarantee an adequate balance of resources held by the company, to ensure the efficiency of the application resources and to satisfy the requirements of the external public or, more precisely, for the fulfillment of the social responsibility of the company.
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.
11 - Conclusão
As a result of the investments in the environmental area, it is important that there is no role for the economic management of the organizations, as well as for the environmental quality, a tool that it is also using to meet the goals of the challenge of economic growth, the administration of two liabilities. You set the scene, give an analysis of the life cycle and give a contribution to the sustainable development.
For this purpose, control two investments and expenditures in the environmental area, or the Environmental Qualities Custodial System can help competitiveness and survival of the organizations, because it causes deficiencies in the management of the quality, contributing to the continuous failure of the environmental performance of the organization..
The custos of the environmental qualification, in your case, are only composed by indirect activity, and for a hurry to be more efficient, or Custeio by Atividade portrays reality, a time that or focus is on the activity, being able, com isto, to provide elimination of custos of faults and waste, melhorias no production process and consequent increase in competitiveness.
12 - References
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