ENVIRONMENTAL COST MANAGEMENT AND NON-PRODUCT OUTPUT COST

Abstract

The objective of this paper is to highlight the significance and the meaning of environmental costs, focusing on aspects related to the management and assessment of non-product output or non-quality costs. Noteworthy is the fact that managers and employees should be more aware of the relevance of environment care and management, generating a benefit to the organization. Each company must adopt the strategy that is more appropriate, according to the economic opportunities, striving to create an ethic and social culture in relation to the environment. The importance of changing the old paradigm that the environmental costs management represents higher costs for organizations is stressed, in a contemporary view, that eco-sustainable development also offers the opportunity to improve and streamline the efficiency and productivity. The participation of economic sciences professionals in interdisciplinary teams, along with engineers and environmentalists, will provide an interesting perspective on sustainability and economic viability, promoting the reduction and rationalization of resources usage. It is considered important to expose the concept of non-product output (non quality), the form of identification, classification, processing and assessment, considering that these are hidden costs within the company and an important opportunity for achieving economies conducive to efficient management and contribute to improve competitiveness.