ABSTRACT
Although the coverage rate of the regular collection service of the Brazilian urban population was 98.7% in 2020, 17.2 million tons of solid waste were improperly disposed of and 6.3 million tons were abandoned in the environment. Thus, it is urgent to propose works for the adequacy of the management of solid waste management, with respect to environmental, social and governance issues, given the need for increasing investments. In this sense, the objective is to present the practical application of the Activity-Based Costing method for the economic and financial sustainability of the provision of public solid waste services. The nature of this work is applied research and the research procedure methods are from surveys in secondary sources and a single case study, with semi-structured interviews and direct observation. It was found that the ABC system allowed the quantification of activities, using drivers to allocate indirect costs closer to reality and, in this way, determine the contribution of each service to the result with a greater degree of accuracy. Despite this, the negative economic result, which evolved from -1.8 to -6.6 million BRL in three years, shows that the sustainability of the provision of solid waste services is still an objective to be pursued. It is concluded that the application of this methodology was decisive to assess the economic and financial sustainability of the Autarchy, making it possible not only to know the real unitary results of each service, but also to envision alternatives that could lead the provider to a better total result.
Keywords:
Solid waste management; Activity-Based Costing; Economic-financial sustainability; Cost recovery