Herramientas para el uso de la contabilidad ambiental en empresas del sector construcción en la ciudad de Ibagué.
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Date
2021-05-27
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Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Monografía
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
La preservación del medio ambiente, es un tema del que hoy en día se habla con mayor frecuencia y anhelando una presurosa acción para la mejora y recuperación de la calidad de biodiversidad que en las últimas décadas se han perdido por la intervención de la mano del hombre y la industrialización, presentándose dicha situación desde hace un poco más de dos siglos atrás, teniendo en cuenta, que este último con todos los procesos químicos y desechos que han producido durante el tiempo de sus labores, han acelerado de una forma abismal el deterioro del medio ambiente, provocando la pérdida de flora y fauna indispensables para el equilibrio de la vida.
Desde el área de la Contaduría pública, se trabaja por implementar estrategias en las empresas del hoy para hacer que éstas, sin dejar de lado sus actividades económicas, generen mejoras ambientales, obteniendo utilidades, aportando desde su propio trabajo con acciones fundamentales para hacer que desde este sector económico se dé una mejor calidad ambiental.
Por ello, en este documento se desarrolla como desde la contabilidad ambiental, siendo esta una de las nuevas herramientas de trabajo, podemos obtener beneficios y hacer que las empresas como las de construcción tengan una mejor aplicación de sus sistemas de gestión ambiental donde el impacto de sus actividades pueda ser medibles, razonables y evaluables para una toma de decisiones adecuada para cada situación que se presente en relación al medio ambiente.
La metodología tenida en cuenta para este trabajo es la mixta, pues nos permite ampliar el concepto, describir su aplicación y normativa existente para su aplicación, además de eso, indagar sobre la forma en que algunas empresas del sector de la construcción en la ciudad de Ibagué ven la contabilidad ambiental, siendo esta una herramienta de medición y sí en el momento la aplican o cual es la contribución a la mejora del medio ambiente.
The preservation of the environment is a topic that nowadays is talked about with greater frequency and yearning for an urgent action for the improvement and recovery of the quality of biodiversity that in the last decades have been lost by the intervention of the hand of man and industrialization, This situation has been present for a little more than two centuries, taking into account that the latter, with all the chemical processes and waste produced during the time of their work, have accelerated in an abysmal way the deterioration of the environment, causing the loss of flora and fauna indispensable for the balance of life. From the area of public accounting, we work to implement strategies in today's companies to make them, without leaving aside their economic activities, generate environmental improvements, obtaining profits, contributing from their own work with fundamental actions to make from this economic sector a better environmental quality. Therefore, this document develops how from environmental accounting, being this one of the new work tools, we can obtain benefits and make companies such as construction companies have a better application of their environmental management systems where the impact of their activities can be measurable, reasonable and evaluable for an adequate decision making for each situation that arises in relation to the environment. The methodology taken into account for this work is the mixed one, because it allows us to expand the concept, describe its application and existing regulations for its application, besides that, to inquire about the way in which some companies of the construction sector in the city of Ibagué see the environmental accounting, being this a measurement tool and if at the moment they apply it, or which is the contribution to the improvement of the environment.
The preservation of the environment is a topic that nowadays is talked about with greater frequency and yearning for an urgent action for the improvement and recovery of the quality of biodiversity that in the last decades have been lost by the intervention of the hand of man and industrialization, This situation has been present for a little more than two centuries, taking into account that the latter, with all the chemical processes and waste produced during the time of their work, have accelerated in an abysmal way the deterioration of the environment, causing the loss of flora and fauna indispensable for the balance of life. From the area of public accounting, we work to implement strategies in today's companies to make them, without leaving aside their economic activities, generate environmental improvements, obtaining profits, contributing from their own work with fundamental actions to make from this economic sector a better environmental quality. Therefore, this document develops how from environmental accounting, being this one of the new work tools, we can obtain benefits and make companies such as construction companies have a better application of their environmental management systems where the impact of their activities can be measurable, reasonable and evaluable for an adequate decision making for each situation that arises in relation to the environment. The methodology taken into account for this work is the mixed one, because it allows us to expand the concept, describe its application and existing regulations for its application, besides that, to inquire about the way in which some companies of the construction sector in the city of Ibagué see the environmental accounting, being this a measurement tool and if at the moment they apply it, or which is the contribution to the improvement of the environment.
Description
Dar a conocer los beneficios de la aplicación de las herramientas de la contabilidad ambiental en las empresas de construcción de Ibagué Tolima.
Keywords
Contabilidad ambiental, Medio ambiente, Producción, Industrias, Recursos naturales, Construcción, Environmental accounting, Environment, Natural resources