La contabilidad medioambiental en la Empresa Electroquímica de Sagua. Diagnóstico para su implementación
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Fecha
2008-07-24
Autores
Martínez Rivero, Anniel
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Editor
Universidad Central “Marta Abreu” de Las Villas
Resumen
La Contabilidad como ciencia analítica, no puede estar desentendida del Medio
Ambiente, por lo que debe orientar sus esfuerzos en conseguir una mejor
armonización con este. En nuestro país como en otros tantos del mundo se
trabaja en base a que el personal especializado en los diferentes niveles, se
esfuerce por contabilizar y registrar los aspectos medioambientales.
En el presente trabajo se presenta una Plataforma Teórica donde se tratan
aspectos recogidos en la bibliografía consultada sobre cuestiones
medioambientales recogidas en la normativa y prácticas contables internacionales,
además de hacerse un breve análisis sobre las Normas Cubanas de Información
Financiera (NCIF). Por otra parte se realiza un diagnóstico medioambiental y
contable en la Empresa Electroquímica de Sagua, describiendo su proceso
productivo, sistema contable, y aspectos medioambientales relevantes para la
familiarización y perfeccionamiento futuro de la contabilidad encausada a estos
fines.
The Accounting like analytic science, it cannot be ignored of the environment, for what should guide their efforts in getting a better harmonization with this. In our country like in other so many of the world one works based on that the personnel specialized in the different levels, make an effort to count and to register the environmental aspects. Presently work is presented a Theoretical Platform where they are aspects picked up in the bibliography consulted on questions environmental collections in the normative one and international countable practices, besides being made a brief analysis on the Cuban Norms of Financial Information (NCIF). on the other hand he/she is carried out an environmental diagnosis and accountant in the Electrochemical Company of Sagua, describing its productive process, countable system, and excellent environmental aspects for the familiarize oneself with the future improvement of the accounting prosecuted to these ends.
The Accounting like analytic science, it cannot be ignored of the environment, for what should guide their efforts in getting a better harmonization with this. In our country like in other so many of the world one works based on that the personnel specialized in the different levels, make an effort to count and to register the environmental aspects. Presently work is presented a Theoretical Platform where they are aspects picked up in the bibliography consulted on questions environmental collections in the normative one and international countable practices, besides being made a brief analysis on the Cuban Norms of Financial Information (NCIF). on the other hand he/she is carried out an environmental diagnosis and accountant in the Electrochemical Company of Sagua, describing its productive process, countable system, and excellent environmental aspects for the familiarize oneself with the future improvement of the accounting prosecuted to these ends.
Descripción
Palabras clave
Contabilidad Ambiental, Desarollo Sostenible, Estados Financieros, Gestión Ambiental, Empresa Electroquímica de Sagua la Grande (ELQUIM)