In the global markets, the com petence must to the businesses development alternative methods for the gestion in productivity and com petitivity. The enterprises in Colombia, by the certification process ISO, begin to understand the must to have a efective system o f environment management and the is neccesary a right form account o f the environment registers (in the real environment monetary terms) at the productive process. In this article expose the necesary elements for to building a theoric model to apply to enterprise account in the environment theme, about aspects as estructure of costs, savings and analisys of the management. This is for to building the traditional account in the enterprises and since there to make a mix of elements of account and enviroment politicsin the business and the country, and theirs control methodes.