Proposta de um sistema de apuração de custos para empresas de saneamento: um estudo de caso na Companhia de Água e Esgoto do Ceará - CAGECE

• Autor(a) principal: Freitas, Neurisangelo Cavalcante de
• Data de Publicação: 2008
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/62333
• topic: Saneamento básico; Custos; Contabilidade de custo

This area has been experiencing a complex process of change in the last few years. It is due to clients’ demands, the government regulating bodies, which rule this kind of process, and the grantor that requires services of good quality at low prices, as well as the new regulating system of waste management, Law 11.445/07, which forces the water distribution and waste management companies to register and control their costs and proceeds for each offered product and for each city which is attended by the company. In addition, Law 11.107/05, also known as Concession Law, appears as a competitor in a market that used to be controlled only by state- owned companies. The cities will be able to procure the provision of such public services from the private sector, in case the current company does not invest enough in this area or does not provide good services at reasonable prices. Hence, the purpose of this research is to propose a new model of counting the costs of the waste management companies, in a way by which it is possible to identify and control the costs of offered products and the attended cities. This new system will make it possible to respond to the societies’ demands and fulfill the current legislation on waste management system. Moreover, it will guarantee that managers will have the possibility of carrying out management and analysis of all costs of the productive process, with the purpose of finding a financial balance in each offered product and attended city, thus, it will serve as a tool to create the necessary information in order to make right decisions. We used both descriptive and exploratory research, and the data was submitted to quantitative analysis, and a case study using the city of Fortaleza as a sample was also utilized. Fortaleza is attended by the water distribution and waste management system company of Ceará (Companhia de Água e Esgoto do Ceará – Cagece), the data was collected using primary and secondary sources. This work attempted to verify clearly that the costs of the waste management system do not go over the costs of the water supply in Fortaleza. The majority of costs in Fortaleza correspond to direct costs. In addition, the research validates the application of the proposed model.