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This research has as purpose the identification of the environmental costs of a food industry. For this e nd, was utilized the model proposed by Jasch (2001). It was utilized as theoretical base the sustainable development, echo efficiency, environmental costs, and other ones. The results of the research denoted that based on accountancy system utilized Currently the company was possible the identification of some the inherent environmental costs to the productive process, permitting a partial information of how much the company actually expenses with environment. Through the implementation of the system of identification of environmental costs, the company may have more control over them, knowing how much spent on the environment. Knowledge of the costs related to the environment can lead to a reduction in the quantity of inputs used in operating activities and the reduction of pollutants emitted. The results showed that the company demonstrates through its policy of environmental responsibility sustainable attitudes.

IDENTIFICAÇÃO DOS CUSTOS AMBIENTAIS EM UMA EMPRESA ALIMENTÍCIA DE PASSO FUNDO-RS