Gestión Contable de los Costos Ambientales en las gasolineras ubicadas fuera delperímetro urbano de Quito desde Tambillo hasta Machachi

Abstract

This research project analyzes the accounting management of environmental costs at gas stations, environmental costs in the company are very important for decision-making in the company and this leads to controlling the environmental impact that this type of company may be generating. and allows companies not to fall into fines, on the contrary, it allows them to comply with the good management of the company and avoid environmental pollution as well as harm to the inhabitants who are around the gas stations, which is why this the objective of the project is to manage environmental costs at gas stations located outside the urban perimeter of Quito from Tambillo to Machachi. This aims to verify the behavior of companies that are dedicated to the public sale of fuels, verify the operation of their activities and environmental costs. Thus, for this research, it was decided to carry out a survey for service stations, in which the environmental costs incurred for the proper functioning of gas stations were investigated, the way in which they carry out environmental care, compliance with accounting regulations. The results evidenced the relationship between sustainable accounting and the environmental costs of companies.