Abstract

This study used environmental accounting tools to collect and organize information related to the market and work organization of the artisan fishing community of Penha, SC. This research was based on two sources of data and references to standardize information. We calculated productivity indicators and evaluated the possibility of using them for environmental management of this resource. We calculated the consumed inputs, costs, produced and marketed quantities, destinations and sales values, and the seasonality of effort and catches. Based upon these, it was possible to calculate indicators of environmental and economic productivity, in monthly and annual cycles that allowed us to identify the best periods in which to close the shrimp harvesting season. Such methods, however, require great effort for data collection and tracking, especially in a traditional community of artisanal fisheries lacking the strict control needed for systemic study of productivity and economic organization.

Keywords:
environmental accounting; production management; Xiphopenaeus kroyeri.