Accounting and environmental administration: A challenge for the competitiveness

In the global markets, the competence must to the businesses development alternative methods for the action in productivity and competitively. The enterprises in Colombia, by the certification process ISO, begin to understand the must to have an effective system of environment management and is necessary a right form account of the environment registers in the real environment monetary terms) at the productive process. In this article expose the necessary elements for to building a theory model to apply to enterprise account in the environment theme, about aspects as structure of costs, savings and analysis of the management. This is for to building the traditional account in the enterprises and since they're to make a mix of elements of account and environment politics in the business and the country and theirs control methods