Posición contable de las empresas industriales de San Benito frente al daño ambiental causado en la zona y el impacto de su mitigación.

Abstract

Se busca Conocer la posición contable de las empresas del cuero en San Benito de Bogotá frente al daño generado al medio ambiente gracias a su labor aportando negativamente esta situación al profundo impacto ecológico que las industrias de la actualidad están generando en los recursos naturales, este impacto ambiental se refleja con gran realce en la afectación de los recursos hídricos ya que el agua es un elemento fundamental para el desarrollo de algunas actividades industriales afectando a la naturaleza y a la sociedad, se pretende analizar una tendencia general de las curtiembres frente al daño ambiental se analizará cómo se afectan los costos fijos de una empresa seleccionada al adoptar prácticas o usar productos que permitan mitigar el daño al medio ambiente, realizar un análisis de costos de producción, estos costos varían en ítems como productos químicos, pinturas químicas, ácidos y azufres entre otros y poder aportar datos para realizar una propuesta de cómo la empresa CURTIEMBRE MARTINEZ S.A.S, mediante estudio de caso podrá realizar una disminución de sus costos fijos de producción, sin dejar de lado la importante labor de mitigar el daño, esto mediante una metodología mixta con un enfoque metodológico descriptivo.

The research seeks to know the accounting position of the industrial companies dedicated to the processing and treatment of hides in the San Benito neighborhood of Bogotá, in the face of environmental damage in their environment thanks to their work contributing negatively to the deep ecological impact that the industries of the present are generating in the natural resources which are used by man to achieve an economic and social industrial development, this environmental impact is reflected with great emphasis in the affectation of the water resources since the water is an element fundamental for the development of some industrial activities affecting nature and society, it is intended to analyze how the fixed costs of the company are affected by adopting practices or using products that mitigate the damage to the environment, performing an analysis of direct costs of production, understood these as the monetary values qu e they are recorded and have a direct relationship with the main activity of each company for the case of tanneries the costs involved in transforming the animal skin into industrial leather, these costs vary. in items such as chemical products, hydrated limes acids and sulfur to make a proposal as a company selected from the general sample of tanneries through case study may make a decrease in their fixed production costs, without neglecting the important work of mitigate the environment this through a mixed methodology with a descriptive methodological approach, collect data about the accounting process, generation of direct expenses in the leather treatment process and compare it against the social responsibility of the tanneries of the San Benito neighborhood in Bogotá , It is intended to provide relevant information to society regarding the importance of caring for and respecting our environmental and social environment, and proposing alternatives to the accounting environment of San Benito tanneries to deal with the damage caused to the environment.