Gerenciamento dos custos da coleta de resíduos sólidos : estudo de caso em uma empresa privada transportadora de resíduos sólidos não perigosos

Abstract

This case study aimed to investigate the cost of transporting, collecting, and disposing of solid commercial and non-hazardous waste from the service provided by a private carrier in the city of Maceio, State of Alagoas. It also aimed to identify the steps that involved the entire operation and the activities developed. Data extracted from the company's operational reports for the 2019 period were used and, with the aid of descriptive research, the amount of waste collected and discarded, the average consumption of the fleet and the monthly mileage traveled by the vehicles were analyzed, as well as all monthly expenses used by the operation. The studied company carries out two operational activities: one for the collection of commercial organic waste and the other for construction debris. The activities have similar processes, but with different structures. The costs were detailed by stage of each activity and showed that transportation costs are the main driver in the total cost of both activities. However, due to the operational characteristic, the cost contribution is even greater in the transportation of debris. It was also observed that the company’s main activity was garbage disposal accounting for 23,5% of the total cost of the operation. The study can already serve as an instrument for current company decision-making, but it may also contribute to new scientific work aimed at investigating managerial indicators of profitability, margin contribution, break-even point and safety margin.