ENVIRONMENTAL COSTING MODEL, APPLIED TO A LASALLIAN UNIVERSITY CASE STUDY

ABSTRCT Objective: to develop an environmental costing model by applying a case study to the Lasallian University of the municipality of Caldas (Colombia), which will serve as a support and motivation for private and public organizations, in order to measure the cost and benefits. Method : As the world evolves, the importance of taking into account the environment has been recognized, and the desire to pay attention and reduce environmental damage, pollution, has increased dramatically, therefore, it will be analyzed by means of a case study the environmental costing and its impact on the Lasallian University. Results and Conclusions: The result obtained is beneficial for the environment and the company, according to this model, investing in the environment yields a great percentage of financial savings and a great protection to the planet earth, guaranteeing the social responsibility that one has in front of the subject. Repercussions of the research : Some large organizations, other medium and small companies, do not take into account the associated environmental impacts, lack of will. Mostly they prefer to pay penalties and environmental taxes, rather than make a small investment to protect the planet, the implementation of environmental costs can positively affect financial issues. Originality/value : This paper provides an overview of the challenges and enablers of environmental costs in organizations.


INTRODUCTION
Since mankind has been evolving technologically, it has conquered the air, the seas and currently with the rise of TICS 5 has conquered the espectro 6 , which is an infinite and almost lawless space. This has led man to abandon the habitat where he is born, grows, reproduces and dies. The problem lies in the fact that multinationals invest large amounts of capital in the search for mines, oil wells, natural gas, among others, destroying hundreds of hectares of trees that provide the oxygen we breathe. Not only large organizations, but also medium and small organizations prefer to increase their investments "at any environmental cost". Therefore, it is justified to design an environmental costing model, in order to raise awareness among entrepreneurs and businessmen, showing the "cost-benefit" relationship.
The main objective of this research is to demonstrate through a case study of the Unilasallista University, in the municipality of Caldas (Colombia), a model that allows to show the cost-benefit relationship of investing in the protection of human habitat and the financial savings generated. The methodology used is the qualitative approach in which, as stated by (Trujillo et al. 2019, p. 40) "The object and purpose of qualitative research is to build knowledge of the objective and subjective reality investigated, from the understanding of the complex interrelationships that arise between the different actors" (Trujillo et al. 2019, p. 40).

Other Studies and Models of Environmental Costs
According to the conclusions of, (Reinosa, 2009) "The environmental impact generated by the productive activity must be measured, identifying each effluent or pollutant". In which all the impacts of the palm oil extraction process are observed, its consequences, but it does not show a mathematical model that helps to measure and that adds value to the reports required by NIIF 7 on the environmental issue.
According to the model of, (Becerra & Hincapie, 2014) "these could be recognized as inventory costs in the category of "other costs" or may even be part of the "transformation costs" depending on the productive activity" But, this would increase the cost of production and therefore the selling prices, which places the company in danger of leaving the market, in such a competitive economy.
The model proposed by Enrique Cartier (Cartier, 2002) is one of the most accurate, since it provides organizations with a mathematical model to measure their environmental costs. On the other hand, (Maura & Febles, 2018) shows a non-numerical measurement model applied to Cuban soils and their degradation. Non-numerical model that could be applied to the agricultural industry. Now, (Cabrini et. al, 2013) presents a non-numerical model on productive efficiency, through the application of environmental costs, but applied to the agricultural production of the parchment party, which can be applied in similar industries. According to (Hernandez, 2016) "Most companies do not adequately track their environmental costs and do not have them disaggregated by activity, facility and products" According to, raises (De Garcia & Fernandez, 2007) about the Kyoto protocol signed by 142 countries in 1997, a non-numerical model very interesting and mandatory for companies emitting polluting gases, to the extent that they must present in their financial statements, a plan to reduce the emission of polluting gases.
Next to it, (Rodriguez et. al, 2017) presents an important, statistical study on the writings around the researches around environmental costs, but without presenting a measurement model. In the summary of, (Doroni, 2021) presents the model of environmental costs, as a social and ecological debt or "environmental and social liabilities" to society in general. According to the model of ( (Oña, 2016) ) citing (Muñoz and Muñoz 2008 ) in which the environmental cost model is through environmental accounts (kilos, liters, meters) and conventional accounts which is valuing such environmental accounts. It serves as a basis for mandatory reporting of social accounting. According to the conclusions of (Castro & Suysuy, 2020), the model is based on the Leopold matrix, in which the vertical axis records the existing environmental conditions and the horizontal axis records the impact of the actions that cause the environmental impact. Interesting model to apply to construction companies.
In the case study of Quintero & Molina (Quintero & Molina, 2006), three very interesting models are presented for application to potato production companies. The avoided cost model, the contingent valuation model, the preventive expenditure model and the replacement cost model. All of them contribute to avoid high environmental impact.
In spite of the fact that law 99-1993, establishes that, (Congreso Republica de Colombia., 1993 22 December.) "The State will promote the incorporation of environmental costs and the use of economic instruments for the prevention, correction and restoration of environmental deterioration and for the conservation of renewable natural resources".
Even so, the Colombian state has not provided an environmental costing model that would allow businessmen to measure the environmental costs and benefits of investing in the environment.
It expresses, the NIIF 8 suggests that, (NIIFIASB, 2020, January 21) "Many entities also present, outside their financial statements, reports and statements such as environmental reports and value added statements, particularly in industrial sectors where environmental factors are significant". 4 The above helps to analyze how the NIIF 9 "extraction of liquid minerals and gases" regulates the entire enrichment process of large multinationals, leaving aside the environmental impact.
In the model, (Mopeceres et. al, 2023) expresses "For this purpose, a socioenvironmental vulnerability index (IVSA) was constructed, which accounts for the population's capacity to prevent, reduce or face the risks associated to such exposure".
This suggests that industries are timidly becoming aware of environmental protection. As expressed by (Linares & Suarez, 2017), "the analysis of the valuation of environmental costs has important implications. Just as it has happened with financial accounting" (Linares & Suarez, 2017).
Therefore, it is important to highlight that NIIF should be stricter and require all organizations to submit an environmental cost report in order to visualize the environmental impact.
According to (Maury, 2010) "For an adequate selection of materials to be used in construction, it is necessary to know and establish, in addition to their own characteristics or properties, the possible unions and combinations between them".
Note that, for many years, man has been jealous of the construction industry, which, despite being a great generator of employment and economic improvement of GDP in countries, is also the first industry in the felling of trees. It is necessary for the construction industry to replace elements of its industry, without affecting the environment.

METHODOLOGICAL ASPECT
This research is qualitative in approach, and qualitative methodology is known as that which deals with themes and subjects that cannot be quantified through statistical figures, that cannot be transferred to numerical data. In this sense, data are obtained from direct observation, through interviews, research and analysis. According to, (Sanchez & Murillo, 2022, p. 154) "This methodology is interested in capturing the social reality through the eyes of the people being studied, that is, from the perception that the subject has of his own context" As a research method, the case study is adopted, applied to the Lasallian University of the municipality of Caldas (Colombia). The field work was carried out there, after observing that it is a leading university in the region, in the protection of the environment, as will be demonstrated in the following lines.

RESULTS
The following shows the investments made by the "Unilasallista" University in the protection of the environment and at the same time the enormous amount of money that this university institution saves in electric energy bills and in water bills.

Solar Panels
These are devices composed of photovoltaic cells that receive solar energy and process it into electrical energy.
About photovoltaic cells, it states (Arencibia, 2016, pp. 1-4) "Photovoltaic cells are devices formed by light-sensitive metals that give off electrons when light rays strike them, generating electrical energy".
The previous section is the way of creating electrical energy, through solar energy. 5 About the advantages of solar panels, (Chavez, 2013) states, (Chavez, 2013) " From the economic analysis carried out it is determined that the immediate rate of return due to the high costs of the equipment would be 23 years, plus this investment is justified by the ecological non-aggressiveness of solar energy as well as in the viable alternative of using new energy sources within the energy matrix of the country".
The above demonstrates the great savings generated in this environmental cost. Figure #1 shows a solar panel, composed of hundreds of photovoltaic cells. Located in one of the blocks of the university institution "Unisallista". Note the black upper area, which corresponds to thousands of photovoltaic cells converting sunlight into electrical energy for the university campus light bulbs. Note the black areas on top of the roofs of the university buildings, which are cells transforming sunlight into electrical energy to supply light bulbs throughout the university. Figure #3 shows only the photovoltaic cells in their pure state, ready to receive an average of 8 hours of sunlight per day.  They are photovoltaic cells in their pure state, purchased by the university, for the process of converting solar light into electric light.
Rainwater collection tanks managed for the entire toilet system. Another important source of financial savings and great support to the environment is the use of rainwater during the rainy season. This case study highlights the leadership of the "Unisallista" university in environmental projection and social support in the training of its graduates. Figure # 4 shows one of the 4 rainwater collection tanks managed for the entire toilet system of the university. Note that it is channeling rainwater to the university's toilet network.

A Mathematical Model of Environmental Costing
Based on the scores obtained for each cost element, it is possible to construct a similar or applicable model, proposed years ago by Enrique Cartier (Cartier, 2002). Note that he explains the cost of an objective as the result of adding the product of the unit cost of each factor by its respective quantity.
From the above, the general equation of the cost of an objective that results from the sum of the cost of the factors could be established, being expressed, in generic form, as follows:   Figure # 7 Mathematical explanation of the cost function. Note: CA is total cost, equal to the sum of the product between the quantities to be valued and the unit cost of each factor. Source: Taken from congreso argentino profesores de costos (Cartier, 2002).

Presentation of the New Model
Following Cartier's dynamics the following model or equation can be generated as follows: CT= ∑(Q*Cu) Total cost= sum of products between quantity and unit cost. Where: TC= total cost of investing in the environment. Q=quantity to be invested (or to be purchased) Cu=unit cost Note as an example, item 1 in table # 1, when buying 40 solar panels (or photovoltaic cells to be placed in the university buildings or blocks, and with a unit cost of $160,000 will have a total cost "CT" as follows: CT= ∑(Q*Cu) CT= 40 x ($160.000) CT=$6.400.000 And assuming the useful life of the cells is 5 years, the investment of $6,400,000 will be deferred for 5 years or 60 months. Therefore, the monthly environmental cost for this "item" will be $6,400,000 divided by 60 months = $106,666 for each month over the 60-month life of the equipment.
In summary, the costs of generating energy with photovoltaic cells amount to $106,666 per month.

Calculation of the Profit Generated
Following up on the same example, (the case of electric energy): Use the following equation: B= ∑PT-CT Profit = sum of the difference between total price and total cost. Under normal conditions this university paid for the 3 university buildings electricity consumption bills, an average monthly price of $3,600,000.
Therefore, the benefit is: B= PT-CT B= monthly price of the bills minus the monthly cost of investing in the environment. B= $3,600,000 minus $106,666 B= $3.493,334 Note that this university, only in electric energy consumption, is obtaining a monthly benefit of $3,493,334.
This benefit is for each month, until the useful life of the photovoltaic cells is 60 months or the equivalent of 5 years.

MATRIX FOR A SIMPLER APPLICATION OF THE ENVIRONMENTAL COSTING MODEL
For a better understanding the model is explained through the following   Table   Note that table #1 is flexible to the extent that any commercial, industrial or service organization can fill it out and even add more items starting from the last line. In this way, the Colombian Ministry of the Environment's requirement to keep a record of the costs generated in the protection of the environment would be fulfilled.

CONCLUSIONS
The environmental costs as it was observed in the case study can be reduced, according to the decisions of the top management, for this a corporate responsibility is required, which originates changes in the administrative processes and investment in green process technology.
Therefore, not only to comply with the regulations required by the Ministry of the Environment and international financial reporting standards, but also to incorporate social responsibility towards the environment in its policies.
Likewise, incorporating environmental costs in the production process, quantifying them in the financial information, and preventing the risk of sanctions for damage caused to the environment.
It is suggested to initiate research on other models of environmental costs, in order to enrich the importance of reducing routine costs in organizations, while making a great contribution to the environment. An honorable mention is made to the Lasallian University of Caldas (Antioquia), as a pioneer in reducing its costs, contributing systematically to the improvement of the environment.