We can affirm that the ambient accounting is the process that directs the companies on its performances in the ambient scope, with the analysis of data and improvements in the power to decide procedures for the solutions of the ambient problems faced by the organizations. The objective of the Ambient Accounting is to control and to register, all developed activity or that it is in development that can bring damages to the environment or then to diminish the related effect of a productive activity to the ambient question, having accountings in accounts you specify, in the date that occurred the fact, being based in the Basic Principles of the Accounting Resolution 750/93 of the CFC. Second (BLACKSMITH, SIQUEIRA, GOMES, 2009, p.199) ' ' The evidenciao of the ambient, voluntary information or not, is one of the challenges faced by the accounting in atualidade' '. The use of the ambient accounting is not useful only for the entrepreneurs, it has increased increasingly its use for demand of the legislation, the investors, the banks, public in general e, in last analysis, of the process of global competition. AMBIENT COSTS AND EXPENDITURES Cost is a relative expense to or service used the well in the production of other goods or services (MARTINS apud HISSES, 2003, P.
87). Ambient costs and expenditures are expenses applied in the system of ambient management in the process of production and ecological politics of the entity. To the being applied in the production directly, the expenses are called Costs, indirectly will have been applied, are called Expenditures. It is possible to affirm that: Costs are relative expenses the production gave or service well, that if the good value of or service incorporates. Thus, for example, when a substance is acquired cousin is incurred into an expense. This substance cousin is seen as an investment while it remains in the supply and changeds itself into a cost (parcel cost product) as soon as it enters in the productive process of the good.