Contabilidade ambiental emergética: uma análise comparativa entre sistemas de produção leiteira

• Ano de defesa: 2011
• Autor(a) principal: Teixeira, Marília Paula dos Reis
• Orientador(a): Brito, Mozar José de
• Banca de defesa: Pereira, José Roberto, Carvalho, Francisval de Melo, Kassai, José Roberto
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Lavras
• Programa de Pós-Graduação: DAE - Programa de Pós-graduação; Pós-graduação stricto-sensu em Administração
• Departamento: Departamento de Administração e Economia
• País: BRASIL
• Palavras-chave em Português: Contabilidade emergética; Desempenho ambiental; Sistemas de produção leiteira; Emergy accounting; Enviromental performance; Dairy production systems
• Área do conhecimento CNPq: CNPQ_NÃO_INFORMADO
• Link de acesso: https://repositorio.ufla.br/handle/1/2483

The aim of this thesis was to investigate in a comparative way the environmental performance of two milk production systems applied by organizations located in the Campos das Vertentes mesoregion of Minas Gerais. To achieve this scope the approach of emergy accounting was used, with a view to its capacity as a method of environmental valuation, its potential approximation of Accounting Science, as well as its usefulness as a tool to generate indicators for the environmental management of organizations. The attended methodological course for the subject was about a descriptive research related to their goals and as a comparative case study about the means. The selection of the analysis units took place according to the historical, economic and social importance of dairy farming activity in Brazil and specifically in the mesoregion of the Campos das Vertentes in Minas Gerais, known as a traditional dairy farming region. The first unit of analysis was the Santa Edwiges farm, which falls within the traditional system of milk production, while the second farm of this study is included in the silvopastoral system, the Boa Vida farm. The collected data on these farms were subsequently analyzed by emergetic accounting. This analysis allowed the generation of emergy indices of the Santa Edwiges and Boa Vida farms respectively: Transformity 9.19 E+05 seJ/J and 3.16E+05 seJ/J; Renewability 33.54% and 40.03%; Emergy Investment Ratio 5.5348 and 9.1843; Emergy Yield Ratio of 1.1807 and 1.1089; Environmental Load Ratio 1.98 and 1.50, and finally Emergy Exchange Ratio of 0.47 and 0.16. By these indicators was possible to diagnose that the environmental performance of Boa Vida Farm (silvopastoral system) was more satisfactory than the Santa Edwiges Farm (traditional system), in view of its lower emergy expenditure for milk production, their best use of renewable resources and by causing less stress on the ecosystem.