Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/1525
metadata.atena.dc.title: Economic relevance of loss of treated water: analysis of ten major manufacturers municipalities of Santa Catarina
RELEVÂNCIA ECONÔMICA DA PERDA DE ÁGUA TRATADA: ANÁLISE DOS DEZ MAIORES MUNICÍPIOS PRODUTORES DE SANTA CATARINA
metadata.atena.dc.creator: Valkyrie Vieira Fabre; Universidade Federal de Santa Catarina
Luiz Alberton; Universidade Federal de Santa Catarina
Elisete Dahmer Pftischer; Universidade Federal de Santa Catarina
metadata.atena.dc.date.issued: 2014-11-12
metadata.atena.dc.publisher: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
metadata.atena.dc.description: The research addresses the economic relevance of the loss of treated water systems for water supply in the period 2005 to 2008, having as the laws and accounting concepts apply to the subject. The financial and operational data surveyed allowed to raise the volume of water produced, consumed and billed, which formed the basis for the volume of treated water lost and the average tariff of water carried, allowing the measurement of the economic value of lost water and its relevance . It was found that in some cities the loss has reached 56% (28.620.750 m3 of water), which equates to an average of R$ 69,335,645.04 per year, and that if there was demand and there was no water loss, the city could raise almost double that with raised water tariff or tariffs could reduce consumer. Keywords: Economic relevance, Loss of treated water, Water supply systems.
A pesquisa aborda a relevância econômica da perda de água tratada nos sistemas de abastecimento de água, no período de 2005 a 2008, tendo como fundamentação a legislação e os conceitos contábeis aplicáveis ao tema água. Os dados financeiros e operacionais pesquisados possibilitaram levantar o volume de água produzida, consumida e faturada; que serviram de base para o volume de água tratada perdida e o valor médio da tarifa de água praticada, possibilitando a mensuração do valor econômico da água perdida e sua relevância. Constatou-se que em alguns municípios a perda chegou a 56% (28.620.750 m3 de água), que equivale a média de R$ 69.335.645,04 por ano; sendo que, caso houvesse demanda e não existisse a perda de água, o município poderia arrecadar quase o dobro do que arrecadou com tarifa de água ou poderia reduzir as tarifas cobradas dos consumidores.Palavras-chave: Relevância econômica, Perda de água tratada, Sistemas de abastecimento de água.ABSTRACTThe research addresses the economic relevance of the loss of treated water systems for water supply in the period 2005 to 2008, having as the laws and accounting concepts apply to the subject. The financial and operational data surveyed allowed to raise the volume of water produced, consumed and billed, which formed the basis for the volume of treated water lost and the average tariff of water carried, allowing themeasurement of the economic value of lost water and its relevance . It was found that in some cities the loss has reached 56% (28.620.750 m3 of water), which equates to an average of R$ 69,335,645.04 per year, and that if there was demand and there was no water loss, the city could raise almost double that with raised water tariff or tariffs could reduce consumer.Keywords: Economic relevance, Loss of treated water, Water supply systems.
metadata.atena.dc.identifier.uri: http://rebacc.crcrj.org.br/handle/123456789/1525
metadata.atena.dc.identifier: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/1280
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