Logística reversa: evidenciação dos custos nas demonstrações financeiras em uma indústria do setor de bebidas na cidade de Uberlândia

Abstract

The market no longer accepts the neglect of natural resources. The consumers are interested in clean products. The legislation becomes stricter, attributing financial sanctions to the offenders, forcing companies to face with seriousness and responsibility the environmental variable in their operational strategies. One tool that can be used is the reverse logistic, in which the discards are reused as feedstock regulated by CPC 16 and by the Law of Solid Residues (12.305/2010), promoting a significant change in the sustainable development of large companies. This way, this article analyses,through the economic and financial demonstrations of the years from 2010 to 2015, the practice of reverse logistic in a beverage industry, whether it performs apportionment to the costs invested in this project and if there was an increase in the use of these residues as feedstock. It was evidenced that the company performs the reverse logistic in its PET packaging, but the calculus and way of apportionment were not evidenced in the pointed years. These results suggest a necessity of an accounting follow up, in order to better understand the implement of the reverse logistic and if it agrees with the company’s mission and values.