Industrial waste and environmental quest

I summarize

Produced in all stages of human activities, residues, in terms of both composition and volume, vary in function of consumption practices and two production methods.

The main concerns are aimed at the repercussions that may affect human health and the environment (alone, water, ar and landscape). The perigious residues, produced especially by the industry, are particularly worrisome, pois, when improperly managed, become a serious ameaça to the environment. In this context, Accounting must demonstrate the measures adopted and the results achieved by the company not in the process of protection and preservation of the environment, since it is responsible for the communication between the company and the company. Accounting, the main information system of a company, cannot, on our days, ignore this reality, nor can it limit these concerns. Starting from this premise, this work is focusing on how to quantify and place the waste in the company's accounting.

1 - Introduction

To understand the problem of the problem and seek its resolution pressupõem more than the adoption of technologies. One action at the origin of the problem requires reflection not on its own nature, not on its material aspect, but on its symbolic meaning, its role and its cultural contextualization, and also on the historical relationships established by society as its own certain points.

As well as slow changes in the reduction of the pollutant potential of the Brazilian industrial park, mainly not with regard to older industries, which continue to contribute to a larger plot of generated pollutant load and a high risk of environmental accidents, therefore, high control investments are necessary. environmental and waste disposal costs to control the emission of pollutants, or the discharge of effluents and the irregular deposit of dangerous 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 with growing and more demanding environmental regulations.

In this sense, to Accounting, in the social science condition, I will be asked about the ecological performance of companies in the society, having, com isso, a new perspective about their role. It begins to be an essential element in environmental policy, second reflection of the various proposals and standards you have that, not at the national or international level, you see yourself speaking out. These regulations generally limit its performance on financial information that is presented in annual accounts, especially on obligations and environmental conditions that affect, or may affect the future, the financial position of the company.

2 - How to quantify and place the waste in the company's accounting?

2.1 - Waste

From the 70s to the decade of water, from the 80s to the decade of the 90s, of solid waste, according to Cavalcanti (1998). Isso não foi só no Brazil. The United States also began to address solid waste subject to no limitation from the 1980s, when the Superfund was established, which was a specific legislation that seeks to recover the large leaks of solid waste that have already been supported by the United States. This approach is conducive to the Environmental Protection Agency - EPA to enact all legislation on solid waste, which is contained in Federal Register No. 40.

Segundo Leripio (2004), we are a sociedade do lixo, totally surrounded by him, but only recently we agreed on this sad aspect of our reality. He says that, in the last 20 years, the world population has grown less than the volume of liquid produced by it. Between 1970 and 1990, the population of the planet increased by 18%, and the quantity of lixo over Terra has increased by 25%.

The United States, according to Leripio (2004), or large volume of lixo gerado pela society is based on the famous "American way of life" that associates quality of life with the consumption of bens materials. This pattern of life feeds or consumerism, encourages the production of discarded bens and spreads the use of artificial materials.

In Europe, a two-waste situation is characterized by a strong concern in relation to recovery and energy re-supply. Due to the difficulty of energy management, due to the scarce resources available and allied to a high energy consumption, it favors the strategy of recycling two materials and their thermal utilization. The author above mentions that the aluminum industry, for example, 99% two production waste is reused, while the plastic industry has 88% re-supply of its leftovers. The total of European municipal waste, about 24% is destined for incineration, 16% being energy re-supply.

In China, a country with considerable territorial extension and with a large population contingent concentrated in cities, it does not consider organic residues as a responsibility of the city, or lesser, of the generator. This type of cultural value facilitates the introduction of more rational methods of controlling two solid wastes, with active participation of the population. There is an individual involvement of the Chinese city with views of the reintegration of two wastes to the natural cadeia of life on the planet. A mass of two solid urban waste is composted predominantly of organic material that is used in agriculture. Assim, or waste is not seen as a problem, but rather as a solution for fertilization only two, or that stimulates the formation of an extensive network of composting and biodigestion of waste.This difference in treatment is based on cultural values ​​that are totally differentiated between two ocidentais, which originate another paradigm for treatment of questão.

Resíduos são o result of processes of various activities of the community of origin: industrial, domestic, hospital, commercial, agricultural, services and ainda da varrição public. The residues appear in solid, gas and liquid states. Figure 1 shows the non-environmentally friendly flow.

Figure 1 - Dynamics of the flow of pollutants from the non-environmental environment

Fonte: http: //www.geotch.limp3.htm

2.1.1 - Classification of two residues

According to the site http://www.ambientebrasil.com.br, the waste is classified:

Quanto às physical characteristics:

• Ö Dry: papéis, plastics, metais, treated couros, fabrics, glass, madeiras, paper towels and fenders, cigarette butts, styrofoam, lamps, paraffin, ceramics, porcelain, foams, cortiças.Ö Molhado: food scraps, husks and bagasse of fruits and vegetables, eggs, legumes, ravaged foods, etc.

Quanto à chemical composition:

• Ö Organic: composted by coffee pot and chá, hair, food remains, hulls and bagasse of fruits and vegetables, eggs, legumes, ravaged food, ossos, tools and garden pruning. Ö Inorganic: composted by manufaturated products such as plastics, glass, borrachas, tecidos, metais (aluminum, iron, etc.), tecidos, styrofoam, lamps, candles, paraffin, ceramics, porcelain, foams, cortiças, etc.

Quanto à origin:

• Ö Domiciliary: originated from the daily life of residences, consisting of food remains (such as fruit and vegetable husks, etc.), deteriorated products, journals, magazines, carafes, general packaging, toilet paper, discarded flanks and a large variety of other items. It can contain some toxic waste. Ö Commercial: originated two different commercial establishments and services, such as supermarkets, bank establishments, stores, bars, restaurants, etc. Ö Public services: originated two urban cleaning services, including all the waste of varrição public roads, cleaning of praias, galleries, corregos, remains of plant pruning, cleaning of free fairways, etc., made up of remains of various plants, packaging, etc. Ö Hospitable: discarded by hospitals, pharmacies, veterinary clinics (cotton,seringas, agulhas, remains of remedies, luvas, curatives, coagulated blood, organs and tissues removed, culture media and animals used in tests, synthetic resin, X-ray photographic films). Due to its characteristics, it deserves special care in its conditioning, handling and final disposition. It must be incinerated and the waste raised for sanitary landfill. Ports, airports, road and rail terminals: septic waste, or seja, which contains or potentially can contain pathogenic germs. Basically originating from personal hygiene material and food remains, which can host doenças from other cities, states and countries.Ö Industrial: originated from activities in two different branches of industry, such as: o metallurgical, o chemical, or petrochemical, or of paper, of the food industry,etc. The industrial line is quite varied, it can be represented by chisels, mud, oils, alkaline or acid residues, plastics, paper, wood, fibers, drunk, metal, slag, glass, ceramics. In this category, a large quantity of toxic toxins is included. This type of lixus requires special treatment for its potential for poisoning.Ö Radioactive: residues from nuclear activity (residues from activities such as urânio, cesium, torrio, radônio, cobalt), which must be handled only with the appropriate equipment and techniques.Ö Agricultural: solid residues from agricultural and livestock activities, such as packaging of fruit, agricultural defense, ração, remains of colheite, etc. O lix from pesticides is considered toxic and needs special treatment. Ö Entulho: civil construction waste: demolition and remains of works,alone of escavações. O entulho is generally an inert material, passive of re-supply.

2.1.2 - Classes two residues

No on May 31, 2004, ABNT - Associação Brasileira de Standards Técnicas published a new version of its standard NBR 10.004 - Solid Waste. This Standard classifies solid waste for how many years its cliffs enhance the environment and public health, so that they can be adequately managed.

The waste management activities, to NBR 10.004 is an essential ferramenta, being applied by institutions and supervisory bodies. From the classification stipulated by the Norm, the waste manager can easily identify the potential of the same risk, as well as identify the best alternatives for final destination and / or recycling. This new version classifies the waste into three different classes: class I (perigosos), class II (non-inert) and class III (inert).

• Class 1 - Hazardous waste: only those that present risks to public health and the environment, requiring special treatment and disposal based on its characteristics of flammability, corrosivity, reativity, toxicity and pathogenicity. Class 2 - Non-inert waste: residues that do not appear periculosidade, therefore not inert; We have such properties as: combustibility, biodegradability or solubility in water. Basically, it is waste with the characteristics of domestic waste Class 3 - Inert waste: only those that, years will undergo solubilization tests (NBR-10.007 from ABNT), do not have any of their constituents solubilized in concentrações superior to potabilidaões. gives water. This means that the water will remain potável when contacted as waste.Many of these wastes are recycled. This waste does not degrade or decompose when disposing not only (it degrades very slowly). This classificação is, for example, the demolition entulhos, stones and areias removed from excavations. Or chart 1 shows origin, classes and responsibility for residual hairs.

Quadro 1 - Origem, possíveis classes and responsável residual hairs

Origin	Possíveis Classes	Responsible
Domiciliary	two	Prefeiture
Commercial	2. 3	Prefeiture
Industrial	1, 2, 3	Waste Gerador
Public	2. 3	Prefeiture
Serviços de saúde	1, 2, 3	Waste Gerador
Ports, airports and railway terminals	1, 2, 3	Waste Gerador
Agricultural	1, 2, 3	Waste Gerador
Entulho	3	Waste Gerador

Fonte:

2.2 - Industrial waste

Developed societies require industry to produce energy and bens that maintain their lifestyle. As industrial activities include food processing, mining, petrochemical and plastic production, chemicals and products, paper and cellulose, and the manufacture of consumer goods, as well as television. At the same time, the industry needs raw materials, such as iron ore, water and wood, for the production of raw materials. These manufacturing processes produce free, which can be harmless or toxic.

O lixo gerado for the agricultural and industrial activities and technically known as waste and the managers are obliged to take care of the management, transport, treatment and final destination of their waste, and that responsibility is forever. Or household lix is ​​just a small part of all or lix produced. The industry is responsible for a large quantity of waste - leftovers from mineral carvão, refuges from the metallurgical industry, chemical waste and gas and smoke released from the chaminés of factories.

Industrial waste or lixo resulting from two industrial production processes. It varies according to the industry. Also, metallurgical, food and chemical industries have a different feel, requiring a special treatment. O site http://www.conhecimentosgerais.com.br cites some examples: the food industry and shelters (products that cannot be exploited) are sold to animal factories. Metallurgical and plastics industries sell their shelter to be recycled by other companies. As chemical industries, why, they need to treat their little teeth, and it is very often they require high investments. Or problem is when the person has not been treated, being screwed up or burned, or that it pollutes the environment. But as investment isso it can be reversed. A good example of the São Paulo city of Cubatão that, in the 1980s,Sofreu com a poluição e hoje, thanks to investments and research, is getting to revert this quadro.

The industrial waste is two major responsible for the agressões fatais to the environment. Nele are included chemical products (cyanurete, pesticides, solvents), metais (mercury, cadmium, prickly pear) and chemical solvents that support natural cycles where they are clear. The solid residues are piled up and buried; the liquids are cleared in rivers and seas; The gases are released not ar. Assim, in the health of the environment, and consequently two beings that do not live, become ameaçada, leading to great tragedies.

About 10 to 20% of two industrial wastes can be dangerous to a home or to an ecosystem. It includes chemical products, such as cyanuret; pesticides, like or DDT; solvents; asbestos and metais, as or mercury and or cadmium. O perigo is not alone, na água e no ar. When human hair is absorbed, the heavy substances (elements of high molecular weight) are deposited without tissue and fat and dislocate both bones and muscles for circulation. This process causes doenças.

Or habitual consumption of water and food - such as peixes de água doce or do mar - contaminated with heavy metals makes it difficult for health. The populaces that live around the factories of artisanal batteries, chloro-soda industries that use mercury, naval, steel and metallurgical industries, run through contaminated serem ridge.

You are weighed very much used in the industry and are in various products. We present not box 2 of the main metais used, their sources and riscos à saúde.

Quadro 2 - Principais metais used in the industry, suas sources e riscos à saúde

Metais	By onde vêm	Effects
Aluminum	Production of aluminum artifacts; serralheria; soldagem of medicines (antacids) and conventional water treatment.	Anemia due to iron deficiency; chronic intoxication.
Arsênio	Metallurgy; manufacture of glass and foundry.	Cancer (seios paranasais)
Cadmium	Soldas; tobacco; batteries and pilhas.	Cancer of the lungs and prostate; lesão nos rins.
Chumbo	Manufacture and recycling of car batteries; ink industry; ceramic painting; soldagem.	Lead poisoning ( abdominal cramps, tremors, muscle weakness, kidney and brain damage)
Cobalt	Preparation of cutting and sealing ferramentas.	Pulmonary fibrose (hardening of the lung) that can lead to death
Chrome	Industries of corants, enamels, inks, rubber bands and nickel; cromagem de metais	Asthma (bronquite); Cancer.
Yellow phosphorus	Poison for cheap; rodenticides (type of insecticide used in lavoura) and fires of artifício.	Sickness; gastrite; odor of alho; phosphorescent fezes and vomits; muscle dor; torpor; shock; eat e ate morte.
Mercury	Industrial molds; Chloro-soda industry cakes; garimpo de ouro; fluorescent lamps.	Central nervous system intoxication
Nickel	Batteries; aramados; foundry and nickel metal of metais; refineries.	Lung cancer and paranasal signs
Metal fumes	Vapors (copper, cadmium, iron, manganês, nickel and zinc) from industrial welding or metal galvanization.	Febre two metallic fumes (fever, cough, tiredness and muscle aches) - similar to pneumonia.

Fonte:

The industry eliminates waste by various processes. Some products, mainly solid ones, are accumulated in deposits, inasmuch as the liquid residue is, generally, cleared from rivers and seas, in one way or another.

Some perigosos residues are not damaged, precisely because they are dangerous. It is not known how to deal with them with security and it is expected that the environment absorbs toxic substances. Therefore, that is not a safe solution to the problem. Muitos metais e produtos Química não são naturais, nem biodegradáveis. Consequently, the more residues are buried, the more natural cycles are damaged, the environment becomes polluted. Since the 1950s, chemical and toxic residues have caused increasingly frequent and serious disasters.

Currently, there are more than 7 thousand of known chemical products, and each year another thousand are uncovered. This makes it more and more difficult to treat the waste effectively.

A destination, treatment and final disposal of waste must follow Standard 10.004 of the Brazilian Association of Technical Standards that classifies waste according to the reactions produced when they are placed not only:

perigosos (Class 1- pollutants and toxic);

non-inert (Class 2 - possibly polluting);

inert (Class 3 - no contaminants).

The waste of classes 1 and 2 must be treated and destined in appropriate facilities for this purpose. For example, industrial landfills require waterproof blankets and different layers of protection to avoid contamination of water only, as well as facilities prepared to receive or industrial and hospital equipment, normally operated by private companies, following or council of polluter-payer.

The industries traditionally responsible for the higher production of perigosos waste from metallurgy, the industries of eletro-electronic equipment, the foundries, the chemical industry and the copper and drunk industry. It predominates in many urban areas with inadequate final disposal of industrial wastes, for example, or two dangerous industrial wastes are thrown on the edges, on the margins of roads or on vacant lands, or that compromise the environmental quality and life of the population.

To treat two industrial wastes, Brazil has specific legislation and regulations. The Brazilian Constitution can be cited in Article 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 on the basic guidelines for the industrial zoning in critical areas of pollution; as resolutions of the National Council for the Environment - CONAMA 257/263 and 258, which dispense respectively on pilhas, batteries and pneumatics and, além disso, a question and extensively discussed in Chapters 19, 20 and 21 of Agenda 21 (Rio-92).

To the federal government, through the Ministry of Environment - MMA and Instituto Brasileiro do Meio Ambiente e dos Recursos Naturais Renováveis ​​- IBAMA is developing a project to characterize industrial waste through a national inventory, to draw up and develop an atuação policy, aiming to reduce the inappropriate production and destination of dangerous waste.

With the approval of the Environmental Crime Law, not the beginning of 1998, which establishes heavy penalties for you responsible for the inadequate disposal of waste, the companies that provide services to the waste area will feel a certain growth in the market - now a company that has seen an increase in 20% of the demand for services logo apos to promulgation of the law - but such movement was in a certain way strengthened with the issuance of Provisional Measure that broadened the term for companies to adapt to new legislation.

Comparing the French and Brazilian legislation, Groszek (1998) said that it did not make big differences. Both the Brazilian legislature and the European Union have the principles of responsibility, which are the waste manager. Na França e no Brasil or manager has the responsibility, for example, of an escort, a treatment center that remains adequate, legally and environmentally, placing that escort on its responsibility, and also of an escort, a transporter that remains credentialed.

The operator, in turn, is responsible for complying with the legal obligations in general and those corresponding to the license that he possesses, in particular.

The French legislation establishes that the company must, in the first place, avoid the generation of waste; that, if it is generated, it should be first tempted or re-supplied of the waste, recovering raw material; Not in the case of a plant-based treatment, it is necessary to first look for a treatment that enables a thermal recovery; and, lastly, it must be used or terrified.

Companies that invest in technology and facilities for the treatment and disposal of industrial waste are awaiting the dissemination of ISO 14000, for companies that will meet the standard that adequately manage their waste, and a higher level of inspection by two environmental control bodies..

A few actions of control, involving handling, handling, transport, treatment and final disposal, we translate the following main benefits:

• Ö minimization of two accident risks for the handling of dangerous waste; Ö disposal of waste in appropriate systems; Ö promotion of efficient control of the dangerous waste transport system; Inadequate final disposition. Ö intensification of the re-supply of industrial waste; Ö protection of two non-renewed resources, as well as the addition of the supply of raw materials; Ö reduction of the quantity of waste and two high and increasing costs of their final destination; two Ö minimization Adverse impacts, caused by residual hairs not protecting the environment, protecting or alone, or ar e as surface and subterranean water collections of contamination.

Many times, according to Tondowski (1998), a company wants to treat your waste and is aware of the manager in this sense, but all waste treatment, or a large part two waste treatment, represents custodian. The same as the recycling of the custodian and the isso means that, if a certain company fizer or treatment is your vizinho or competitor not or fizer, this will place the first company with a less competitive position in the market.

Therefore, only procure or service, management or waste destination manager, those managers who are competent in global terms and need to present a clear environmental policy, because they are producing something here that will be sold, for example, in Europe. He will be competed from a product produced here as a product produced in another country, where or his competitor will be monitoring the way the product was found here.

A residue is not, in principle, something harmful. Many residues can be transformed into sub-products or raw materials for other lines of production.

Apliquim Tecnologia Ambiental, specialized in environmental engineering, on its site http://www.apliquim.com.br, says that waste management has been transformed, in recent decades, in two more complex environmental issues.

The increasing number of materials and substances identified as dangerous and waste management in expressive quantities has required more efficient solutions and higher investments by the managers of the company in general. Furthermore, as industrialization is growing in two countries still at the stage of development, these wastes are now being disposed of in regions that are always prepared for processing or, even less, weave them properly.

The correct handling of a waste is of great importance for or controlling the risk that it represents, because a relatively harmless waste, even if inexperienced, can be transformed into an environmental risk that is more serious. Below, we have a waste management fluxogram (figure 2).

Figure 2 - Global Waste Management Flowchart

www.apliquim.com.br

Many entrepreneurs are willing to collaborate, effectively, for the depoluição not only for ethical reasons, but, mainly, practical ones. Or that it is played outside occupies space and takes up a lot of raw material that could be reused. It is constantly failing in the recycling of materials, but it is still not the beginning of a work that demands use and patience. And that nem always custa an exorbitant.

2 3 - How to quantify and place the waste in the company's accounting?

Environmental event and any interaction of the entity as an environment that generates present or future economic consequences, bearing in mind the regulatory or social responsibility norms 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 as an environment can be identified by related elements, such as stocks of inputs destined for the treatment of effluents and residues, resulting from the production process.

Environmental non-active, temos or immobilized, which are intended for the maintenance of environmental management, such as waste control systems, ar filters, facilities and equipment of the effluent treatment station, among others.

An environmental passive originates when an entity, due to its operations, is subject to legal or reparatory obligations, based on the use of the environment (water, alone, ar) or the generation of toxic waste.

Environmental revenue, we can cite as an example the sale of materials generated from waste from the production process.

External expenses: refer to those that the whole company supports, they will be directly attributable to the entity that produces you. Invisíveis expenses, more real, such as, for example, or custody of health treatment due to atmospheric pollution caused by residues not properly treated.

No Plan of Counts, no Circulating Assets (Estoques), Waste Treatment Supplies. Income Counts, Receitas (Sales of Waste) and Redução de Custos e Despesas Ambientais (Recuperação de Resíduos).

4.3.1 - Relevant waste cases

The acquisition of goods or services that will be used in environmental management, debits or the respective custodian, deserves or credits and is credited to the own manager of two resources. It is to be purchased for a long time, it is credited specifically to the environmental providers, aiming to highlight or commit itself to the management of the environment.

Example adapted from Zanluca (2004): Waste recovery services, performed by third parties, not a value of R $, provided that such waste, material or process, will be used for sale. Or PIS and COFINS recover your purchase corresponding to R $ and R $ respectively. We will have as launch:

Accounting for executed services:

D - Recovered Waste (Stocks - Circulating Assets)

C - Providers of Environmental Services (Circulating Liabilities)

PIS and COFINS registration recover you do service:

D - PIS to Recover (Circulating Assets)

D - COFINS to Recover (Circulating Assets)

C - Recovered Waste (Stocks - Circulating Assets)

In the sale of bens or environmental services, you must register the taxes incident on such an operation:

Example adapted from Zanluca (2004): Sale of waste materials, not a value of R $, verifying that two following tributes are generated on the sale:

PIS - R $

COFINS - R $

ICMS - R $

Accounting

D - Taxes on Receitas Ambientais (Dedução das Vendas - Conta de Result) R $

C - PIS to Recolher - Operações Ambientais (Current Passive) R $

C - COFINS to Recolher - Operações Ambientais (Circulating Passive) R $

C - ICMS to Recolher - Operações Ambientais (Circulating Passive) R $

2.3.2 - Custo two sub-products - waste and recycled materials

According to Zanluca (2004), two sub-products (those resulting from the production process that are discarded) can be determined in accounting or custody, which will later be sold, such as waste and recycled materials, through the common rate of two costs of environmental production.

Or first step is to determine a common pattern of rate, which can be: hours / homem applied or hours / machines, or mixed criteria.

The direct materials applied are attributed to or the respective custodian of the lot produced. Furthermore, no material costs applied to the main product production were transferred. I understand that the rejeito or discard of the production means that the main product must assume or custody attributed to the integrality of two materials and other services, not considering that or discard or discard and a custody of the production of the main product, by the element of this. It is not a custodian of waste or recyclable material. Such custody can be measured, in order to guarantee the reduction of waste in environmental management, but attribute this custody to another productive element, which is not the main one, and is not a minimum question. By isso, as an accountant, this author starts from the principle that you are left behind in the main production,It is not possible for the transfer of such costs to a secondary operation.

Or that it is transferred, isto, the resulting sub-products, or custody of their preparation, reconditioning and other necessary stages to allocate them to the sale. In summary:

• Ö The main phase of product production, all costs are allocated to the respective product, including waste disposal: materials, workmanship and general manufacturing costs. Ö Disposal or disposal, the resulting waste and materials that sofrerem nova Manufacturing operations will receive exclusive costs on applied items, new materials, labor and production expenses.

Example adapted from Zanluca (2004): A cost accounting hurried to the following composition two production costs applied to waste X and Y, no more than January / 2005:

Expenses Applied to Waste
Month of:	Janeiro / 05
Description	R $ values
Waste X	Waste Y	Total
Supplies	2,500.00	2,000.00	4,500.00
Mão-de-obra			7,500.00
Gerais expenses			10,000.00
TOTAIS	2,500.00	2,000.00	22,000.00

Or criterion of rate of work-hand and second or number of hours / homem applied to residues. Já for you expenses gerais, or criteria according to the number of hours / machines. Fazendo-se or rateio of agreement as the apontamentos of produção do mês, obtain-se or following quadro:

Map of Rateio dos Custos Indiretos
Mês de janeiro / 2005	R $ values
	Waste X	Waste Y	Total
Applied Mão-de-obra:
Hours / Homem Used	250	300	550
Mão-de-obra R $	3,409.09	4,090.91	7,500.00
Gerais de Produção Expenses:
Hours / Machines Applied	300	200	500
Gerais expenses R $	6,000.00	4,000.00	10,000.00

We will add the costs of inputs applied to obtain or total custody of two batches of Waste X and Y processed during or months.

Custos two Processed Products	R $ values
Mês de Janeiro / 2005	Waste X	Waste Y	Total
Supplies	2,500.00	2,000.00	4,500.00
Mão-de-obra	3,409.09	4,090.91	7,500.00
Gerais expenses	6,000.00	4,000.00	10,000.00
TOTAL	11,909.09	10,090.91	22,000
Production (units)	1,200	800
Unit Custo R $	9.92	12.61

Transfer two custos for or rapier:

D - rapier Produtos Reciclados (Ativo Circulating) R $ 22,000.00

C - Transfer Input (Custos of Produçao) R $ 4.500,00

C - Transfer MAO-of-work (Custos of Produçao) R $ 7.500,00

C - Transfer of Gerais Expenses (Production Expenses) R $ 10,000.00

Admittingly, I know that the previous stock of recycled products was zero, and that, no more than January 2005, we had sold 500 units of Waste X and 250 units of Waste Y, we will have the following costs for two products sold:

Waste X = 500 units x R $ 9.92 = R $ 4,960.00

Waste Y = 250 units x R $ 12.61 = R $ 3,152.50.

Total two costs: R $ 8,112.50.

Sales custody accounting:

D - Custody of two Products Sold (Profit Account) R $ 8,112.50

C - Stock of Recycled Products (Current Assets) R $ 8,112.50

3 - Conclusion

All industrial processes are characterized by the use of inputs (raw materials, water, energy, etc.) that, undergoing a transformation, give rise to products, sub-products and waste.

When the environment fails, not so, or the employer immediately thinks of additional custody. Dessa maneira passam missed the opportunities of a reduction of costs. Being or environment a potential of idle or poorly used resources, its inclusion without business horizon can result in activities that provide profit or less money is paid with a supply of energy or other natural resources.

In this sense, to provide or benefit the population, companies need to undertake: maintenance of Saudi working conditions; Seguronça, Treinamento e lazer for your employees and family members; containment or elimination of two levels of toxic waste, from its production process and from the use or consumption of its products, so as not to harm the environment in a general way; elaboration and delivery of products or services, in accordance with the conditions of quality and security desired by consumers.

Therefore, Contabilidade is afraid to be attentive to the progress of the questões that are presented and to incorporate the ecological and environmental questões in our records, in the accounting and in the disclosure of the user years of the accounting information.

Environmental Accounting is presented as an information system whose main purpose is to collect, measure and evidence environmental transactions, aiming to exercise an important role as a communication vehicle between the company and the society.

Bibliographic Reference

CAVALCANTI, JE In the 90's there are two solid residues. Revista Saneamento Ambiental - nº 54, p. 16-24, nov./dez. 1998. Access on 05 jan. 2005.

GROSZEK, F. A deficiência na fiscalização. Revista Saneamento Ambiental - nº 54, p. 16-24, nov./dez. 1998. Access on 05 jan. 2005.

LERIPIO, AA Waste management.

Access in: 12 dez. 2004.

TONDOWSKI, L. O care com as solutions «criativas» Revista Saneamento Ambiental - nº 54, p. 16-24, nov./dez. 1998. Access on 05 jan. 2005.

ZANLUCA, JC Contabilidade environmental. www.portaldecontabilidade.com.br. Access on: Nov 17. 2004.

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php3 & conteudo =. / residues / artigos.html. Access on: 04 jan. 2005.

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http: //www.geotch.limp3 htm. Engenharia e Geotécnia Ambiental Company Access on: 30 dez. 2004.