Uso da Contabilidade de Custos Ecológicos para Melhoria de um Projeto de Produção Enxuta

Resumen

Lean production practices were widely disseminated in the automotive industry and aim to eliminate waste and reduce costs in production. As a result of its success in the manufacture, this concept expanded into the administrative area, and currently is applied in reducing environmental waste with lean green name. The Ecological Cost Accounting (ECA) is a method that can be used to show that the remediation of social and environmental impacts caused by companies’ activities can be done in a way that does not compromise their economic results. This work aimed to study the joint deployment of lean production practices and ECA in a Brazilian auto industry using a single case study over a period of seven years. The results showed that it was possible to merge the lean production techniques with the method of ECA in order to minimize social and environmental impacts of the enterprise, using economically sustainable solutions. It was found that the company obtained a reduction in electricity consumption of 2,803 thousand kW/year and 68.7 tons/year of CO₂ emissions, equivalent in time to a reduction in costs of R$ 121,000.00/year.