Environmental Cost Management in the La Coloma Industrial Fishing Company
Keywords:
cost, management, environmentAbstract
The fundamental objective of this research is the application of a methodology for Environmental Cost Management in a production company. The environmental impacts generated by its fundamental activities are determined, as well as the measures taken for their mitigation and prevention. It is shown how, from its application, the costs that occur in the company associated with the protection and care of the environment can be known in real values. Which constitutes a business management tool not only from the environmental but also from the economic and social point of view since a reduction in the impacts generated translates into a reduction in environmental costs and all of this together represents an improvement in the quality of life. not only of the workers but of the community in general.
References
Becerra, K, (2011). “¿Cómo calcular costos medioambientales? Caso: Empresa Gráfica de Cienfuegos”. Visión de Futuro, 15( 2) 1-10.
Cañizares, (2015). Los costos de las actividades ambientales para análisis de sostenibilidad. Revista ECOTEMAS. 1 (2), 1-10
Guevara & Galvis, (2019) “Una mirada a la contabilidad ambiental en Colombia. Sistema de Gestión Ambiental. Directrices para incorporar el eco diseño. 5(1) 21-35
Laguna, C, (2019). Los costos medioambientales en la gestión de la sostenibilidad de los recursos naturales en las empresas que se realizan inversiones constructivas
Martínez, (2021). Identificación de los costos ambientales: Estudio de caso en una empresa minera de Antioquia.
Ministerio de Finanzas y Precios, (2018). Normativa Específica de Contabilidad No 11.
Peñalver Sosa, I., Salas Fuente, H., & Zequeira Álvarez, M. E. (2018). «Reconocimiento y Evaluación de los Costos Medioambientales en la Empresa Provincial Industria Alimentaria Guantánamo». Revista caribeña de ciencias sociales, https://www.eumed.net/rev/caribe/2018/01/costos-medioambientales.html
Quijano, O. (2021). Contabilidad de (in)sostenibilidad: Una reflexión en escenarios (post)covid-19. En-Contexto, 9(15). Obtenido de https://ojs.tdea.edu.co/index.php/encontexto/article/view/873/964
Roldán, P. (2020). Economipedia. Obtenido de https://economipedia.com/definiciones/conta-minacion.html
Silva, V., & Pozzetti, V. (2019). A contabilidad ambiental como una herramienta eficaz à sustentabilidade. Derecho y cambio social,56, 483-503.
Sinforoso Martínez, S., Álvarez Velázquez, E., & Salas Benítez, L. (2021). Contabilidad ambiental del agua en empresas sustentables establecidas en México. Revista Venezolana De Gerencia, 26(5), 614-631. https://doi.org/10.52080/rvgluz.26.e5.39
Spallarossa, (2000) . Necesidad de una contabilidad ambiental. En Universo Económica
Tejada, (2014), La Gestión y el Control Socio-Económico de las Interacciones Empresa-Medio Ambiente. Contribuciones de la Contabilidad a la Gestión Sostenible de la Empresa. Instituto de Contabilidad y Auditoría de Cuentas. Madrid, España
Vidal & Asuaga, (2021) Gestión ambiental en las organizaciones: una revisión de la literatura. Revista del Instituto Internacional de Costos

Downloads
Published
How to Cite
Issue
Section
License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
- Sending a contribution to the Cuban Magazine of Finance and Prices (RCFP) implies a non-exclusive assignment of rights, which includes: Reproduce the Article in whole or in part and communicate the Article to the public in print or electronic format, combined or not with the works of third parties, such as by making the Article available to the public via the Internet or any other network, as part of a database, with on-line or off-line access, for use by third parties; Translate the Article into other languages and release the translation to the public; Create adaptations, summaries, or excerpts of the Article and other derivative works thereof, and exercise all of your rights in such adaptations, summaries, excerpts, and derivative works; Include the Article, either in its translated, adapted or summarized version, totally or partially, in a computerized database and make it available to third parties; Include the Article, totally or partially, either in its translated, adapted or summarized version, in a selection or compilation of texts; Rent or lend the Item to third parties; Reproduce the Article by means of reprography, without prejudice to legal limitations.
The Author of articles published in the Cuban Magazine of Finance and Prices (RCFP) may exercise the following rights:
- Reproduce the Article, totally or partially, and disseminate its content or make it available to the public, in printed or electronic format, as part of a teaching content or as a compilation, for use in the academic or research field in the institution to the one to which the Author belongs or in those institutions to which he belongs.
- Publish the Article on the Internet or authorize the Author's institution (or any other appropriate organization) to do the same, immediately from the date of publication of the Article in the journal: within the institution's closed network (p. eg, the intranet); or in publicly accessible institutional repositories or centrally organized repositories, provided that a link to the Article is included on the journal's website.
- Grant to the Author's own institution (or any other appropriate organization) the authorization to reproduce the Article in order to prevent its deterioration or, if the original is in an obsolete format or the technology to use it is not available, in order to ensure that the Article remains available for teaching or research purposes;
- Present the Article at a meeting or conference, and distribute copies of the Article to those attending the event.
- Grant end users at the Author's own institution (or any other appropriate organization) permission to copy, use, transmit, and publicly perform the work and to create and distribute derivative works.