DESIGN OF A COUNTABLE PROCEDURE FOR THE REGISTRATION OF ENVIRONMENTAL VARIABLES

Abstract

Many companies present in their memoirs matters of environmental character, but they are few those that are able to count the environmental facts that definitively influence in their financial states. One of the challenges of our managerial sector in Cuba is to integrate the topic of the environment to the process of taking decisions and to the business strategies. A countable system that contemplates the environmental concept in its classifier of bills, obviously will have available information for its costs and environmental revenues, what is indispensable in the long term company development, especially if it is about companies related with the exploitation of natural resources. The purpose is to carry out the Design of a Countable Procedure for the registration of environmental variables, as a support to the continuous improvement of the Environmental Accounting.