Environmental Income and Cost Management as a Tool for Enterprises Decision-Making

Abstract

A procedure focusing on environmental costs estimates as a decision-making tool for administrations  was validated through  a case study at an energy generating  facility in Cienfuegos  province,  Cuba. Becerra's  procedure  was used to estimate environmental costs, incomes, and expenses. Estimating environmental costs opens up alternative searchings  to optimize the relationship  to the environment  and also achieve  potential savings. Results showed that Camilo Cienfuegos oil refinery generates the highest envi- ronmental costs amounting 97,3 %. The most representative  element is the purchasing power of its non-products outlet.