GERENCIAMENTO DOS CUSTOS DAS ATIVIDADES AMBIENTAIS: UM ESTUDO DE CASO

The fuel stations are adopting environmental management measures, which generate certain costs for activity, due on the growing wave of sustainability. These costs need to be properly managed by accounting of cost. Given this situation, we investigated which would be the most appropriate costing system to allocate adequately the costs of environmental management activities to assist managers in decision making. This case study took place in a gas station in the city of Santa Maria, RS. It is a documentary research, and research tools based the techniques of observation and structured interview. In setting, we surveyed the environmental management measures and their costs. The results revealed that the organization filed as costs, those expenses related to maintenance activities related to environmental protection, was also identified through research bibliography that the best cost method to allocate these costs would be ABC, by allocating costs for the activity, thus providing information for management decision making.