Internalization of environmental costs in the financial management of organizations: a proposition to be applied in agribusiness

This article aims to show the impact of the internalization of environmental costs overall, as measured by the methods of environmental valuation, in financial management companies, and can be applied in agribusiness, specifically in determining the finance equilibrium point environmentally adjusted. The survey begins with a literature review on methods of environmental valuation and confrontation of costs of pollution and of control and to determine the total environmental costs, passing the handle, then the process of internalization of these costs through economic instruments (tax and non tributaries) and the impacts that occur in corporate finance. Based, from the analysis, the importance of government policies such as subsidies for cost control and its consequences for companies, contributing directly to reduce the level of pollution and environmental degradation. The research uses the deductive method as a methodology, seeking the basic concepts of environmental economics a specific application in financial management organizations, and as a technical procedure to literature revision, so a theoretical research with the possibility of further application in empirical studies.