dc.description.abstract | The activities practiced by the fuel dealer stations are considered to be of high risk to the environment. The main residues generated are fuel vapors, discarded oily water and burnt oils. These residues, if not measured in market relations, can generate so-called environmental externalities. Regarding the occurrences of the externalities generated, this dissertation aims to assess the economic impact of incorporating environmental externalities in the operational costs in a network of gas stations. The network contains 6 gas stations located in the state of Maranhão. Firstly, a mapping was done in the processes of the network of stations, in which all externalities generated in the company's operation were identified. Then, analyzing the legislation pertaining to gas stations, all externalities required or not of the stations were identified. Finally, the average cost function was estimated to incorporate externalities into the company's costs. The average cost differentials were reported in percentage terms, from which it was found that if the network of stations did not comply with what the legislation requires and did not make any positive externalities, it would have a reduction in its average cost of 2.52 %. If the company internalized the negative externalities generated in its operation, its average cost would increase by 3.19%. Therefore, if the Network of Posts makes the total internalization of environmental costs taking into account also the social point of view, it will raise its average costs by 5.71%. | en |