Discovering evidences of the environmental costs in the products lifecycle: an application of activity-based cost in the electronic industry / Evidenciação dos gastos ambientais do ciclo de vida do produto: uma aplicação do custeio baseado em atividades na indústria eletrônica

AUTOR(ES)

Rogério Ferraz Garcia de Andrade

DATA DE PUBLICAÇÃO

2006

RESUMO

The environmental questions are strategical variables for the organizations in this century, therefore pressured by the increasing requirement level of the environmental legislation - which demands more responsibilities from the final phases of the products lifecycle - and the society, which is no longer accepting the costs of environmental impacts caused by the industrial actions - the externalities -, stimulating the companies to improve their products and processes environmental performance. This changing situation is the place where managers and other decision makers are asked to know and to evidence the environmental costs in all their traded products. It is because of these reasons that this work deals with the discovery of evidences of environmental costs in products lifecycle, by means of an application of the activity-based cost method, carried out according to the action research methodology in a company of the electronic segment. The choice of the electronic segment is due to the fact that in the last five years the international environmental legislation compelled these companies to change their products composition - by means of banishment of diverse toxic substances, and also to change their processes - by means of the institution of higher recycling rates, for example. All this revolution was closely followed by the researcher. This fact can explain the choice of action research methodology, which provided the proposal of a method for the evidence discovery of environment costs in the product lifecycle.

ASSUNTO(S)

custo do ciclo de vida product lifecycle management custeio baseado em atividades activity-based costing lifecycle evaluation avaliação do ciclo de vida gerenciamento do ciclo de vida product lifecycle lifecycle cost environmental cost gasto ambiental ciclo de vida do produto

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