A influência das práticas sustentáveis nos custos de uma usina de tratamento industrial de madeira: um estudo de caso

Abstract

This work aims to demonstrate the influence of sustainable practices in the costs of an industrial treatment plant timber. It also highlights the importance of sustainable development for the success of an organization, and discusses the cost management as an effective tool to help in decision making. To fulfill the objective of the work, a qualitative approach to exploratory research and the method of procedure was the case study was carried out. The research instruments were a questionnaire, interviews and document analysis. It was observed that the sustainable practices adopted by the company studied permeate the environmental, social and economic dimensions. Clearly the company that the company classifies most spending to sustainable practices such as costs, by the fact that most of the practices adopted revolve around raw materials, waste and the entire production sector. Several Costs classified by the company as expenses already have influence sustainable practices, leading to positive results. Costs classified as investment, had major sustainable influences, with the production of a new product, which will lead to significant environmental and social benefits throughout their life cycle. It is concluded that the correct classification of expenses for a company make a difference to represent its sustainability.