Propuesta de incorporación de los efectos medioambientales en una contabilidad tradicional dentro de una PYME en el estado de México. Estudio de Caso
García Jiménez, Omar
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Within the main challenges that appear within the Small and Medium Enterprises (SMEs) is to try to register the effects of environment that surround or circumscribe to the same one and therefore to register them in a traditional accounting. The environmental impact once it is managed to quantify and to reveal within the financial reports of the SME (study object), obtains an economic value even superior to its countable value or value in books and with it a series of probable benefits as they are: a certification, access on banking credits and mainly the acceptance on the part of the community. The objective of this work is to make a proposal to the owners of the company Serví Pavos de México, S.A. of C.V. to incorporate the environmental impact thatcauses when making operations within a traditional accounting with an environmental approach, to obtain an allowed lucrative aim but with a really sustainable approach, which also is called green or ecological accounting.