Diseño de una metodología para la implementación de cuentas que controlen los costos y gastos ambientales en el sector de la construcción y mantenimiento de vías. Caso: Empresa de Pavimentos y Construcciones Viales PCV Cía. Ltda.

摘要

Today, environmental accounting has become important for companies because issues such as environmental pollution have been becoming an increasingly serious worldwide economic, social and political problem.At the national and international plan is being taken to protect the environment and reduce, prevent and mitigate the effects of pollution. Consequently, companies currently have a tendency to disseminate among the wider community information about their policies, objectives and programs, costs and benefits associated with such policies, objectives and programs and on environmental risks and measures taken in this regard.That is why this paper we address the issue design manual recording of expense accounts and environmental expenditure PCV Road Pavements and Construction Co. Company. Ltda. And his relationship with environmental facts in order to show an example of how to include in the financial statements and related notes accounting operations and events related to the environment.