Resumen

REINOSA PULIDO, Doris C. Environmental Costs in the Process of Extracting Palm Oil: A Case Study . Revista Venezolana de Gerencia [online]. 2009, vol.14, n.46, pp.228-247. ISSN 1315-9984.

The objective of this investigation is to establish the factors that affect the formation of environmental costs in the palm oil extraction process at the processing plan Palmeras San Simón, in the Municipality of Colón, State of Zulia. The study is framed within financial accounting, on the internal costs base. The research is of a descriptive, field type; techniques utilized were the interview, direct observation and the survey. The following results were obtained: 1) The company knows about the principal effluents and the environmental impact and has established actions tending to improve their management, even though there is no formal department for environmental management. (2) No connections exist between the accounting department and the environmental management carried out. (3) The accounting system does not permit establishing environmental costs. Conclusions were the following: A methodology should be implanted that permits accumulating environmental costs, where they are attributed to the cost of the product, activity or period and not segregated in a separate environmental cost center.

Palabras clave : Palm oil; environmental costs; environmental management; environmental impact.