Accounting Register for Mining Environmental Dimension

Abstract

Studies  on  economic  efficiency  indicators  for  mining  revealed  that  technical  and economic  appraisals  neither  register  economic  losses  due to environmental  negative impacts  nor keep account  of costs derived  from inappropriate  utilization  of productive settings.  This research  examined  economic  tools for an ec onomic  and environmental evaluation  in  order  to propose  accountability  methods  and  techniques.  To this  end, accountable techniques to register mining economic and environmental operations were implemented.  Introducing  the environmental  dimension  into the enterprise  accounting system  provides  the  administration  with  an  economic  tool  to better  plan  and control expenses from environmental impacts.