Environmental management system as support in the identification of costs with control, preservation and recovery of the environment

Abstract

To eliminate or destroy the negative effects of the environmental damage caused by the enterprises is even more necessary considering that the environmental issue today is a relevant social problem. An additional cost caused by the environmental adequacy can be identified by the use of the Environmental Management System (EMS), this research’s aim is map the costs with control, prevention and recovery of the environmental using the adopted EMS. The descriptive research was developed by a case study in a Coca Cola industry, because this is one of the sectors that the environmental variable is highlighted due of the huge competitive in the globalized market. The information was collected through questionnaires and semi-structured interview and the results shows that the identification and account of the environmental costs is supported on the implanted EMS. It was concluded that in the SAP system, the representative account of the costs with preservation and recovery of the productive chain are classified as the indirect costs of manufacture and are in the final product. The costs are with qualification program of suppliers and employees, soot control, treatment of industry effluents, destination of industrial waste, water recovery and coal, sand and rinser filters, investigation of soil contamination and tests and measures of contamination levels - Due Dilligence in lands.