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Gestión de los costos medioambientales, en un marco de mejora continua

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  • Keitel Becerra Suárez

    ()

  • Reynier Reyes Hernández
  • Grisel Pérez Falco
  • Elizabeth Gómez Alfonso
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    Abstract

    El mundo necesita que se proteja el medio ambiente. Diferentes empresas y organizaciones destinan grandes recursos financieros y humanos, para este fin. El desarrollo sostenible es la aspiración máxima para cualquier país u organización. Se hace, entonces, imprescindible determinar cuánta importancia le confieren las entidades al medio ambiente, teniendo en cuenta que éstas tienen un contrato implícito con la sociedad y el medio. Por esto, se necesita gestionar los costos medioambientales, a fin de que se enriquezca, de esta manera, el sistema de gestión medioambiental empresarial, mediante una excelente toma de decisiones. La investigación titulada: Gestión de costos medioambientales en un marco de mejora continua, identifica, evalúa y registra, contablemente, los costos medioambientales, utilizando para ello no sólo categorías ambientales, sino también el herramental del ciclo de vida. De esta manera,se valida un procedimiento y se llega a la asignación de costos medioambientales a cada producto, permitiendo, además, la planificación y el control, mediante un ciclo de mejora continua.

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    File URL: http://revistaeconomia.puj.edu.co/html/articulos/Numero_8/Becerra.pdf
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    Bibliographic Info

    Article provided by UNIVERSIDAD JAVERIANA - CALI in its journal ECONOMÍA, GESTIÓN Y DESARROLLO.

    Volume (Year): (2009)
    Issue (Month): ()
    Pages:

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    Handle: RePEc:col:000097:009345

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