Pricing to equate environmental sanitation services, in the city of Sousa, in the State of Paraíba, Brazil
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Verde de Agroecologia e Desenvolvimento Sustentavel |
Texto Completo: | https://www.gvaa.com.br/revista/index.php/RVADS/article/view/5446 |
Resumo: | The objective of this work was to propose a method to calculate and equate the tariffs for the environmental sanitation services of the Department of Water, Sewage and Environmental Sanitation (DAESA) of the city of Sousa-PB, using an accounting-financial approach. It adopted the deductive method, is classified as exploratory, descriptive and documentary type, presents a case study and used a quantitative approach. Based on the data presented by DAESA: monthly consumption, operating costs, number of supply links by type of user and sewage connections, among others, an analysis was adopted considering cost-volume-profit, referring to cost accounting, so that this methodology could provide a basis for updating existing tariffs, by means of percentage corrections thereto. In order to meet the calculated Economic Break-Even Point (PEE $), the amounts should be adjusted by 74.9%, generating revenue of R $ 555,397.81, to cover R $ 82,335.40 of fixed costs and expenses and amortization of R $ 261,258.16, which was the average monthly value of the debt, considering the last five years of the invoices issued by Companhia de Água e egativos da Paraíba (CAGEPA) against DAESA. Finally, it was found to take approximately twelve years, transferring this amortized amount, in equal installments, to the payment of water treated by CAGEPA. It is important to state that, although the limitations on the collection of information, it is possible to import the proposal into the DESA, correcting the current flaws in economic-financial sustainability. |
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Pricing to equate environmental sanitation services, in the city of Sousa, in the State of Paraíba, BrazilTarifação para equacionar os serviços de saneamento ambiental, na cidade de Sousa, no Estado da ParaíbaBasic sanitationTariffsCollectionSaneamento BásicoTarifasCobrança.The objective of this work was to propose a method to calculate and equate the tariffs for the environmental sanitation services of the Department of Water, Sewage and Environmental Sanitation (DAESA) of the city of Sousa-PB, using an accounting-financial approach. It adopted the deductive method, is classified as exploratory, descriptive and documentary type, presents a case study and used a quantitative approach. Based on the data presented by DAESA: monthly consumption, operating costs, number of supply links by type of user and sewage connections, among others, an analysis was adopted considering cost-volume-profit, referring to cost accounting, so that this methodology could provide a basis for updating existing tariffs, by means of percentage corrections thereto. In order to meet the calculated Economic Break-Even Point (PEE $), the amounts should be adjusted by 74.9%, generating revenue of R $ 555,397.81, to cover R $ 82,335.40 of fixed costs and expenses and amortization of R $ 261,258.16, which was the average monthly value of the debt, considering the last five years of the invoices issued by Companhia de Água e egativos da Paraíba (CAGEPA) against DAESA. Finally, it was found to take approximately twelve years, transferring this amortized amount, in equal installments, to the payment of water treated by CAGEPA. It is important to state that, although the limitations on the collection of information, it is possible to import the proposal into the DESA, correcting the current flaws in economic-financial sustainability.O objetivo deste trabalho foi propor um método para calcular e equacionar as tarifas para os serviços de saneamento ambiental do Departamento de Água, Esgoto e Saneamento Ambiental (DAESA) da cidade de Sousa-PB, utilizando uma abordagem contábil-financeira. Adotou o método dedutivo, é classificada como exploratória, descritiva e do tipo documental, apresenta um estudo de caso e utilizou uma abordagem quantitativa. Com base nos dados apresentados pelo DAESA: consumo mensal, custos operacionais, número de ligações de abastecimento por tipo de usuário e ligações de esgotamento sanitário, entre outros, foi adotada uma análise considerando o custo-volume-lucro, referente à contabilidade de custos, de forma que essa metodologia pudesse fornecer base para atualização das tarifas existentes, por meio de correções percentuais sobre as mesmas. Para atender ao Ponto de equilíbrio econômico (PEE$) calculado os valores deveriam ser ajustados em 74,9% gerando uma receita de R$ 555.397,81, para cobrir R$ 82.335,40 de custos e despesas fixas e a amortização no valor de R$ 261.258,16, que foi o valor médio mensal da dívida, considerando os cinco últimos anos das faturas emitidas da Companhia de Água e Esgotos da Paraíba (CAGEPA) contra o DAESA. Por fim, descobriu-se ser necessário aproximadamente doze anos, transferindo esse valor amortizado, em parcelas iguais, para pagamento de água tratada pela CAGEPA. É importante afirmar que embora as limitações quanto à coleta das informações, há possibilidade de importar a proposta ao DAESA, corrigindo as atuais falhas quanto à sustentabilidade econômico-financeira.Editora Verde2018-10-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersiontext/htmlapplication/pdfhttps://www.gvaa.com.br/revista/index.php/RVADS/article/view/544610.18378/rvads.v13i4.5446Revista Verde de Agroecologia e Desenvolvimento Sustentável; Vol. 13 No. 4 (2018); 544 - 556Revista Verde de Agroecologia e Desenvolvimento Sustentável; Vol. 13 Núm. 4 (2018); 544 - 556Revista Verde de Agroecologia e Desenvolvimento Sustentável; v. 13 n. 4 (2018); 544 - 5561981-8203reponame:Revista Verde de Agroecologia e Desenvolvimento Sustentavelinstname:Grupo Verde de Agroecologia e Abelhas (GVAA)instacron:GVAAporhttps://www.gvaa.com.br/revista/index.php/RVADS/article/view/5446/5943https://www.gvaa.com.br/revista/index.php/RVADS/article/view/5446/5944Copyright (c) 2018 Lilian Figueirôa de Assis et al.info:eu-repo/semantics/openAccessAssis, Lilian Figueirôa deVieira, Allan SarmentoOlivera, Marcos Macri2021-06-14T13:13:56Zoai:ojs.gvaa.com.br:article/5446Revistahttps://www.gvaa.com.br/revista/index.php/RVADS/PUBhttps://www.gvaa.com.br/revista/index.php/RVADS/oairvadsgvaa@gmail.com || patriciomaracaja@gmail.com || revistaverde1@gmail.com || suporte@antsoft.com.br1981-82031981-8203opendoar:2024-03-06T12:59:24.531204Revista Verde de Agroecologia e Desenvolvimento Sustentavel - Grupo Verde de Agroecologia e Abelhas (GVAA)false |
dc.title.none.fl_str_mv |
Pricing to equate environmental sanitation services, in the city of Sousa, in the State of Paraíba, Brazil Tarifação para equacionar os serviços de saneamento ambiental, na cidade de Sousa, no Estado da Paraíba |
title |
Pricing to equate environmental sanitation services, in the city of Sousa, in the State of Paraíba, Brazil |
spellingShingle |
Pricing to equate environmental sanitation services, in the city of Sousa, in the State of Paraíba, Brazil Assis, Lilian Figueirôa de Basic sanitation Tariffs Collection Saneamento Básico Tarifas Cobrança. |
title_short |
Pricing to equate environmental sanitation services, in the city of Sousa, in the State of Paraíba, Brazil |
title_full |
Pricing to equate environmental sanitation services, in the city of Sousa, in the State of Paraíba, Brazil |
title_fullStr |
Pricing to equate environmental sanitation services, in the city of Sousa, in the State of Paraíba, Brazil |
title_full_unstemmed |
Pricing to equate environmental sanitation services, in the city of Sousa, in the State of Paraíba, Brazil |
title_sort |
Pricing to equate environmental sanitation services, in the city of Sousa, in the State of Paraíba, Brazil |
author |
Assis, Lilian Figueirôa de |
author_facet |
Assis, Lilian Figueirôa de Vieira, Allan Sarmento Olivera, Marcos Macri |
author_role |
author |
author2 |
Vieira, Allan Sarmento Olivera, Marcos Macri |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Assis, Lilian Figueirôa de Vieira, Allan Sarmento Olivera, Marcos Macri |
dc.subject.por.fl_str_mv |
Basic sanitation Tariffs Collection Saneamento Básico Tarifas Cobrança. |
topic |
Basic sanitation Tariffs Collection Saneamento Básico Tarifas Cobrança. |
description |
The objective of this work was to propose a method to calculate and equate the tariffs for the environmental sanitation services of the Department of Water, Sewage and Environmental Sanitation (DAESA) of the city of Sousa-PB, using an accounting-financial approach. It adopted the deductive method, is classified as exploratory, descriptive and documentary type, presents a case study and used a quantitative approach. Based on the data presented by DAESA: monthly consumption, operating costs, number of supply links by type of user and sewage connections, among others, an analysis was adopted considering cost-volume-profit, referring to cost accounting, so that this methodology could provide a basis for updating existing tariffs, by means of percentage corrections thereto. In order to meet the calculated Economic Break-Even Point (PEE $), the amounts should be adjusted by 74.9%, generating revenue of R $ 555,397.81, to cover R $ 82,335.40 of fixed costs and expenses and amortization of R $ 261,258.16, which was the average monthly value of the debt, considering the last five years of the invoices issued by Companhia de Água e egativos da Paraíba (CAGEPA) against DAESA. Finally, it was found to take approximately twelve years, transferring this amortized amount, in equal installments, to the payment of water treated by CAGEPA. It is important to state that, although the limitations on the collection of information, it is possible to import the proposal into the DESA, correcting the current flaws in economic-financial sustainability. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-10-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.gvaa.com.br/revista/index.php/RVADS/article/view/5446 10.18378/rvads.v13i4.5446 |
url |
https://www.gvaa.com.br/revista/index.php/RVADS/article/view/5446 |
identifier_str_mv |
10.18378/rvads.v13i4.5446 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.gvaa.com.br/revista/index.php/RVADS/article/view/5446/5943 https://www.gvaa.com.br/revista/index.php/RVADS/article/view/5446/5944 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Lilian Figueirôa de Assis et al. info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Lilian Figueirôa de Assis et al. |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
text/html application/pdf |
dc.publisher.none.fl_str_mv |
Editora Verde |
publisher.none.fl_str_mv |
Editora Verde |
dc.source.none.fl_str_mv |
Revista Verde de Agroecologia e Desenvolvimento Sustentável; Vol. 13 No. 4 (2018); 544 - 556 Revista Verde de Agroecologia e Desenvolvimento Sustentável; Vol. 13 Núm. 4 (2018); 544 - 556 Revista Verde de Agroecologia e Desenvolvimento Sustentável; v. 13 n. 4 (2018); 544 - 556 1981-8203 reponame:Revista Verde de Agroecologia e Desenvolvimento Sustentavel instname:Grupo Verde de Agroecologia e Abelhas (GVAA) instacron:GVAA |
instname_str |
Grupo Verde de Agroecologia e Abelhas (GVAA) |
instacron_str |
GVAA |
institution |
GVAA |
reponame_str |
Revista Verde de Agroecologia e Desenvolvimento Sustentavel |
collection |
Revista Verde de Agroecologia e Desenvolvimento Sustentavel |
repository.name.fl_str_mv |
Revista Verde de Agroecologia e Desenvolvimento Sustentavel - Grupo Verde de Agroecologia e Abelhas (GVAA) |
repository.mail.fl_str_mv |
rvadsgvaa@gmail.com || patriciomaracaja@gmail.com || revistaverde1@gmail.com || suporte@antsoft.com.br |
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1798948091134476288 |