Identificação de direcionadores de custos utilizados para segregação dos custos fixos e variáveis nas localidades atendidas pela Caern

Abstract

The objective of this study is to identify the drivers of costs used to segregate fixed and variable costs among the localities served by CAERN's water supply and sewage collection services. For that, a data collection of the 154 municipalities served by CAERN was carried out in the Annual Diagnosis of Water and Sewage Services on the SNIS website. The collected data are indicators of general information, water, sewage, financial, quality, referring to the historical series from 2007 to 2017 and were used for statistical analysis using the multiple linear regression method, performed with the SPSS® - Statistical Package For Social Sciences. According to the general purposes, the present research is classified as exploratory, descriptive and explanatory, since there are no previous studies with this subject in CAERN; aims to describe the relationship of fixed and variable costs with total cost; and seeks to explain how this relationship takes place. The approach to the problem is qualitative and quantitative, since it aims to describe and explain the behavior of costs and to use multiple regression analysis to segregate fixed and variable costs. As for the procedure, it is a case and documentary study, since it deals with the study of a single case, namely: the segregation of fixed and variable costs in a company, and for the development of the study was consulted the database of the SNIS . The procedure was carried out in two stages. In the first one the DEX was considered as dependent variable, in the second one the DTS. As a result, cost drivers were identified, the DEX cost indicators were total energy consumption in water systems and sewage systems, amount of samples for residual chlorine with non-standard results, amount and duration of sewage extravasation registered. For the DTS, the drivers were water volume treated by simple disinfection, volume of treated sewage, tax or tax expenses not computed in DEX and with debt service amortizations, quantity of samples for non-standard turbidity. The values found in the cost functions are quite high, so that they may generate a lack of interest by companies in providing water and sewage services to small municipalities, and those in their ownership of the services, have to assume the burden of providing services to the population.