A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO

Detalhes bibliográficos
Autor(a) principal: Ferreira, Aracéli Cristina de Sousa
Data de Publicação: 2009
Outros Autores: Carvalho, Márcia da Silva
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/11238
Resumo: In recent decades, the management of solid residues has become a cause for concern for public administrators all over the world. Ways of dealing with residues that have a social and environmental appeal will be developed more quickly if they also have an economic rationale, as government decisions are commonly based on analyses of the amounts invested versus the benefits generated. This aim of this article is to identify the economic cost and benefits of selective garbage collection, through a case study of the Recyclables Separation Center – RSC of the Urban Cleaning Company – Comlurb, in the city of Rio de Janeiro. The research analyzed accounting reports, internal documents and information obtained during vists to the company. Although the result may be considered beneficial, it is not possible to measure this objectively in economic terms. This article concludes that there are no financial reports able to evidence the RSC project’s investments, expenditures and returns.
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spelling A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIROUM ESTUDO SOBRE A EVIDENCIAÇÃO DOS BENEFÍCIOS ECONÔMICOS, SOCIAIS E AMBIENTAIS DA CENTRAL DE SEPARAÇÃO DE RECICLÁVEIS (CSR) DA COMPANHIA DE LIMPEZA URBANA DA CIDADE DO RIO DE JANEIROSelective garbage Collection. Benefits. Evidentiation. Costs. Environment.anColeta seletiva. Benefícios. Evidenciação. Custos. Meio ambienteIn recent decades, the management of solid residues has become a cause for concern for public administrators all over the world. Ways of dealing with residues that have a social and environmental appeal will be developed more quickly if they also have an economic rationale, as government decisions are commonly based on analyses of the amounts invested versus the benefits generated. This aim of this article is to identify the economic cost and benefits of selective garbage collection, through a case study of the Recyclables Separation Center – RSC of the Urban Cleaning Company – Comlurb, in the city of Rio de Janeiro. The research analyzed accounting reports, internal documents and information obtained during vists to the company. Although the result may be considered beneficial, it is not possible to measure this objectively in economic terms. This article concludes that there are no financial reports able to evidence the RSC project’s investments, expenditures and returns.O gerenciamento dos resíduos sólidos se tornou, nas últimas décadas, um tema preocupante para os administradores públicos de todo o mundo. As experiências com resíduos que têm apelo social e ambiental terão maior velocidade se apresentarem também apelo econômico, pois as decisões de governo comumente passam por análise de montantes investidos versus benefícios gerados. Este artigo se propõe a identificar os custos e benefícios econômicos da coleta seletiva, através do estudo de caso da Central de Separação de Recicláveis – CSR, da Companhia de Limpeza Urbana – Comlurb, no Município do Rio de Janeiro. Analisaram-se relatórios contábeis, documentos internos, informações obtidas nas entrevistas realizadas durante as visitas à empresa. Embora se possa dizer que o resultado é benéfico, a sua mensuração não é objetivamente apresentada em termos econômicos. Neste artigo, concluiu-se que não existem relatórios financeiros capazes de evidenciarem os investimentos, gastos e retornos obtidos com o projeto CSR.UFRGS2009-11-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11238ConTexto - Contabilidade em Texto; v. 7 n. 11 (2007): 1º semestre 20072175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11238/6641Ferreira, Aracéli Cristina de SousaCarvalho, Márcia da Silvainfo:eu-repo/semantics/openAccess2009-11-04T18:17:10Zoai:seer.ufrgs.br:article/11238Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2009-11-04T18:17:10ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO
UM ESTUDO SOBRE A EVIDENCIAÇÃO DOS BENEFÍCIOS ECONÔMICOS, SOCIAIS E AMBIENTAIS DA CENTRAL DE SEPARAÇÃO DE RECICLÁVEIS (CSR) DA COMPANHIA DE LIMPEZA URBANA DA CIDADE DO RIO DE JANEIRO
title A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO
spellingShingle A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO
Ferreira, Aracéli Cristina de Sousa
Selective garbage Collection. Benefits. Evidentiation. Costs. Environment.an
Coleta seletiva. Benefícios. Evidenciação. Custos. Meio ambiente
title_short A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO
title_full A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO
title_fullStr A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO
title_full_unstemmed A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO
title_sort A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO
author Ferreira, Aracéli Cristina de Sousa
author_facet Ferreira, Aracéli Cristina de Sousa
Carvalho, Márcia da Silva
author_role author
author2 Carvalho, Márcia da Silva
author2_role author
dc.contributor.author.fl_str_mv Ferreira, Aracéli Cristina de Sousa
Carvalho, Márcia da Silva
dc.subject.por.fl_str_mv Selective garbage Collection. Benefits. Evidentiation. Costs. Environment.an
Coleta seletiva. Benefícios. Evidenciação. Custos. Meio ambiente
topic Selective garbage Collection. Benefits. Evidentiation. Costs. Environment.an
Coleta seletiva. Benefícios. Evidenciação. Custos. Meio ambiente
description In recent decades, the management of solid residues has become a cause for concern for public administrators all over the world. Ways of dealing with residues that have a social and environmental appeal will be developed more quickly if they also have an economic rationale, as government decisions are commonly based on analyses of the amounts invested versus the benefits generated. This aim of this article is to identify the economic cost and benefits of selective garbage collection, through a case study of the Recyclables Separation Center – RSC of the Urban Cleaning Company – Comlurb, in the city of Rio de Janeiro. The research analyzed accounting reports, internal documents and information obtained during vists to the company. Although the result may be considered beneficial, it is not possible to measure this objectively in economic terms. This article concludes that there are no financial reports able to evidence the RSC project’s investments, expenditures and returns.
publishDate 2009
dc.date.none.fl_str_mv 2009-11-04
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dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/11238/6641
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dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 7 n. 11 (2007): 1º semestre 2007
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repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
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