Abstract

TOLEDO RODRIGUEZ, Odalys del Carmen; MATA VARELA, Milagros de la Caridad  and  PERAZA DE APARICIO, Cruz Xiomara. Importance of the study of the environmental cost in the Metropolitan University of Ecuador. Conrado [online]. 2019, vol.15, n.67, pp. 105-109.  Epub June 02, 2019. ISSN 1990-8644.

The negative effect that environmental pollution has today is very difficult to stop. Sustainable development is a term that is debated by specialists from all over the world, that is why the efforts made to fight against this evil are not enough. The use of natural resources must be with austerity and this must be inferior to its renewal, in this way humanity is preserved for future generations. The Metropolitan University of Ecuador insists on protecting the environment using different strategies. The relevance of the Engineering Degree in Accounting and Auditing is analyzed in this paper through the subject of Cost Accounting I specifically in the environmental cost unit through the use of a qualitative methodology. The results are shown and the impact that students have had on developing this content, based on the protection of natural resources.

Keywords : Sustainable development; environmental cost; cost accounting; environment.

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