Contabilidade gerencial ambiental na gestão pública municipal de resíduos sólidos urbanos

Abstract

The present study is an attempt to present the environmental public administration of Urban Solid Waste (USW), among the several themes that involve socioenvironmental issues. The challenge of USW management is to achieve the reduction of the quantity generated and also the feasibility of recycling such waste, proposing an end to the final destination. Bearing this in mind, the present research proposes to analyze the environmental management practices of Urban Solid Waste (USW) that suggest conformity to the principles of the National Solid Waste Plan from the point of view of Environmental Management Accounting. It is discussed the difficulty of USW management in municipalities which generate large volumes directly proportional to the consumption of the population; therefore it is indicated as a sample to the municipalities with a population greater than 500 thousand inhabitants. For this purpose a qualitative study is proposed with basis on the analysis of the results of the statistical treatment of the 08 principles presented in the PNRS which are included in the National System of Information on Sanitation for Solid Waste. This discourse aims to identify how the MSW environmental management practices of the 38 largest Brazilian cities suggest compliance with the principles of the National Waste Solid Policy based on the Environmental Management Accounting analysis, aiming at pointing out studies on environmental management accounting applied to public management, analyzing the variation of indicators of the CGA from the adoption of the PNRS and confirming evidence of economic / financial improvement of the environmental management practices from the quantitative analysis of the SNIS-RS data. It can be concluded, therefore, that the USW management are extensive and have several elements that hinder the implementation of the PNRS, in such a way that they explain the low compliance to the principles of the legislation. Among them it is possible to mention the strategic planning problems to do with USW management, evaluation, monitoring, control, transparency, as well as budgetary and financial determinations.