Evaluación de costos medioambientales en la fábrica de quesos “Geonel Rodríguez Cordoví” (Taíno). Hacia una gestión ambiental eficiente

Strategies to reduce environmental impact and improve operational efficiency

Abstract

The research "Evaluation of environmental costs in the cheese factory "Geonel Rodríguez Cordoví" (Taíno) analyzes the importance of integrating environmental accounting into business management to promote sustainability. This study, carried out in Cuba, addresses the problem of excessive consumption of resources and inefficient waste management in the company. It proposes a procedure to calculate environmental costs, categorized into prevention, evaluation, internal and external failures, identifying those costs due to external failures are the most significant.

The results show that implementing preventive measures, such as wastewater treatment systems and training programs, could reduce these costs by up to 25%. In addition, an approach based on regulatory compliance, pollution prevention, continuous improvement and environmental training is proposed as strategic axes to optimize environmental management.

The study concludes that environmental accounting is essential to make informed decisions, improve competitiveness and strengthen the commitment to sustainability. The application of these practices in companies such as "Taíno" can turn them into models of responsible management, harmonizing their economic activity with the protection of the environment.