Ecologia industrial e sistema de custeio por ciclo de vida

Abstract

The sustainbility crisis of the production models and consumption comes as a new challenge to the survival of companies in an atmosphere characterized by growing levels of competitiveness. The productive organizations look for forms of generating and maintaining competitive advantages that last for a long period and also it detaches them in the consumers' mind. Nowadays, it has been observed a growing search for instruments that allows the decrease of the environmental impacts of the industrial activities and that provides efficiency in the transformation processes. The strategic management of costs provides their effective control, identifying flaws and basing the decisive process. The general aim of this study is the analysis, based on the costs theory, of the contribution of the theoretical-methodological suppositions of the Industrial Ecology for the improvement of the efficiency and the business competitiveness.