Review of Economic and Financial Costs and viability: A case Study About the scrap paper market.

Abstract

The growing production of nondurable goods has caused serious consequences to Earth andthe corporations cannot ignore these consequences anymore. Thus, the environmental issue isbecoming a competitive distinction that should worry companies. The general objective ofthis work is contributing to better understanding the establishment of cost in paper recycling,regarding all the stages since the residue generation to the arrival at the recycling industry. Toachieve this goal it was used the case study method, taking a Brazilian company as the caseRevista Científica Hermes 1: 30-41, 2009and historical data from 2000 to 2005. The cost of different areas in the company wasanalyzed and the calculation was developed by the variable cost method. The results madeevident the weakness in the waste paper market and the necessary use of cost accounting as amanagement tool. Finally, it was possible to conclude that Brazilian companies will have fewchances of survival due to the internal and external problems related with the waste papermarket.