CUSTEIO DE PRODUÇÃO E DISTRIBUIÇÃO DE ÁGUA POTÁVEL NA COMPANHIA DE ÁGUA E ESGOTO DO ESTADO DO CEARÁ

Abstract

Amid the challenges imposed by the new regulatory framework in the sanitation sector, cost control plays an essential role in strategic and operational decision-making. Thus, the objective of this research is to analyze the costing of production and distribution of drinking water at the Water and Sewage Company of the State of Ceará - CAGECE. To this end, the aforementioned case study was carried out at CAGECE, with exploratory and descriptive objectives, through content and documentary analysis. Initially, the relationship between the stages of water supply and the appropriation of costs and expenses was described with the preparation of two content analysis tables. Based on the categorization, the costing system of CAGECE was analyzed as a departmentalized system with more than 30 managements where the absorption of costs and expenses is carried out in the managements of operational units and auxiliary services. The two categorizations performed in the study, regarding the classification of expenses and the accounting chart of accounts, allowed the mapping to include the 89 distribution rules necessary to comply with the sector's regulations when defining the calculation of results by municipality and by product (water and/or sewage). In addition, the cost of supplying water was measured in the following stages: Supply, R$1.47/m3; and Production, R$1.42/m3. It is concluded that the detailed mapping of the cost allows for the exploration of the calculation of the cost by stage of the process, with rules and criteria for more assertive appropriations to the CAGECE structure, with the generation of new management reports.