MEASUREMENTS FOR THE VALORIZATION OF ENVIRONMENTAL AREAS

Authors

  • Lucas José Machado dos Santos Faculdade de Economia, Administração e Contabilidade de São Paulo (campus Ribeirão Preto) FEA USP-RP
  • Maisa de Souza Ribeiro Faculdade de Economia, Administração e Contabilidade de São Paulo (campus Ribeirão Preto) FEA USP-RP

DOI:

https://doi.org/10.17765/2176-9168.2017v10n4p1133-1159

Keywords:

Accounts, Energy accounting, Opportunity costs

Abstract

Valorization measurements of Legal Reserves (LR) and Permanent Preservation Areas (PPA) on farms are undertaken presupposing that green areas are in their natural state and free from human activities. Opportunity Costs (OC), Energetic Account and Kuznet´s Environmental Curve (KEC) were employed. Measurement comprised the sum of CO and Biome Total Value (BTV). OC is subtracted due to the business risk analyzed. BTV is estimated by Energetic Account, taking into consideration the preserved or conserved area in LR and/or PPA, and the remaining area of each Brazilian biome. BTV is calculated by KEC estimated by price variation of the culture under analysis. PPAs or conservation areas were estimated in LR hectares of each Brazilian biome with regard to ten agricultural cultures with the largest area. Data on the gross production rates of cultures, mean national price variation and territorial extension of the Brazilian federal units were employed, coupled to data on Brazilian biomes with regard to total areas and preserved remnant areas. Measurements of preserved biomes were thus applied at national level and with regard to five cultures retrieved from data by agriculture firms.

Author Biographies

Lucas José Machado dos Santos, Faculdade de Economia, Administração e Contabilidade de São Paulo (campus Ribeirão Preto) FEA USP-RP

Faculdade de Economia, Administração e Contabilidade de São Paulo (campus Ribeirão Preto) FEA USP-RP, Brasil.

Maisa de Souza Ribeiro, Faculdade de Economia, Administração e Contabilidade de São Paulo (campus Ribeirão Preto) FEA USP-RP

Doutora em Controladoria e Contabilidade. Docente permanente do Programa de Pós-Graduação da FEA-RP/USP, Brasil

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Published

2017-12-12

How to Cite

Santos, L. J. M. dos, & Ribeiro, M. de S. (2017). MEASUREMENTS FOR THE VALORIZATION OF ENVIRONMENTAL AREAS. Revista Em Agronegócio E Meio Ambiente, 10(4), 1133–1159. https://doi.org/10.17765/2176-9168.2017v10n4p1133-1159

Issue

Section

Environment