Assessment of environmental liabilities in company of supply of drinking water: a case study on the use of the mass balance / Avaliação do passivo ambiental em compahia de abastecimento de água potável: um estudo de caso a partir da utilização de balanço de massa

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

This paper aims lo evaluate, with the use of the mass balance of the environmental liabilities generated by a company which has focused its activities to the treatment and distribution of drinking water, located in the Center-West region of the State of Santa Catarina, as well as establish the cost of recovery of this mass polluting. The methodology of applied research classifies itself as exploratory research, the type case study, with qualitative and quantitative approach. fie study was conducted in two companies, ALFA Company and DELTA Company, both located in the Center-West region of the State of Santa Catarina, which capture me waters of rivers of Class 2. The survey results show that the ALFA Company handled on average, in 2006, the amount of 109,20 liters of water per second. It was found that the company searched generated, in total, 310.078,09 kilogram of dried mud throughout the year of 2006. Based on the model of treatment plant sludge from the DELTA Company, it is estimated the investment required for environmental remediation liabilities generated in the process of drinkable water. There is a need of accounting in the amount of R$227.614,57 relating to environmental liabilities generated ALFA Company in by the 2006. With the implementation of the balance of mass could qualitatively and quantitatively analyze the sludge generated, as well as evaluate this environmental liabilities. Conclusion by efficiency of the theory of the mass balance calculation for the generation of dried mud on companies responsible for the supply of drinking water to the population. The study is in Une search Controle de Gestão do Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau

ASSUNTO(S)

ciencias contabeis mass balance assessment of environmental liahility contabilidade ambiental balanço de massa avaliação do passivo ambiental environmental accounting

ACESSO AO ARTIGO

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