Análise Econômico-Financeira da Reciclagem de Resíduos Sólidos Urbanos no Brasil: Um Estudo de Caso de uma Cooperativa de Catadores
DOI:
https://doi.org/10.21664/2238-8869.2023v12i2.p23-37Palabras clave:
viabilidade econômica, reciclagem, gestão de resíduos, economia circular, sustentabilidadeResumen
O desenvolvimento econômico e a crescente industrialização têm contribuído para o aumento da geração de resíduos sólidos em regiões urbanas. As Cooperativas de Centrais de Reciclagem (CCRs) de resíduos sólidos proporcionam benefícios ambientais, redução da pobreza e melhores condições de trabalho e vida aos catadores. Este artigo analisa a viabilidade econômica de uma CCR localizada no Brasil usando indicadores econômico-financeiros, com dados de setembro de 2021. A viabilidade econômica foi realizada considerando os indicadores Valor Presente Líquido (VPL), Valor Presente Líquido Anualizado (VPLA), Taxa Interna de Retorno (TIR), Relação Benefício/Custo (RBC) e Payback descontado, com Taxa Mínima de Atratividade (TMA) de 3% ao ano. O risco financeiro foi avaliado pelo método de Monte Carlo, considerando três cenários para a receita e a remuneração dos cooperados. O cenário base (condições operacionais priorizando a remuneração dos cooperados) coloca em risco a sustentabilidade futura do negócio. As variações na receita com a comercialização de materiais recicláveis e a variação da remuneração dos cooperados exercem elevada influência sobre os indicadores econômico-financeiros, representando elevado risco de prejuízos (entre 23% e 26,6%). Conclui-se que a sustentabilidade futura das CCRs depende de estratégias para aumentar a sua receita, quer seja pelos próprios empreendimentos ou pela promoção de políticas públicas. A necessidade de melhor remunerar os cooperados representa um desafio para a gestão, na medida em que se confronta com a necessidade de realizar investimentos em prol da manutenção e do crescimento da unidade produtiva.
Citas
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Virgem MRC, Sena TRR, Vargas MM 2014. Work in waste recycling cooperatives: social and environmental aspects according to the optic of members. Revista Subjetividades 14(1):42-52.
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Yildiz-Geyhan E, Altun-Çiftçioğlu GA, Kadirgan MAN 2017. Social life cycle assessment of different packaging waste collection system. Resources, Conservation and Recycling 124:1-12.
Yusuf R, Fajri I 2022. Differences in behavior, engagement and environmental knowledge on waste management for science and social students through the campus program. Heliyon 8(2):e08912.
Xu Z, Elomri A, Pokharel S, Zhang Q, Ming XG, Liu W 2017. Global reverse supply chain design for solid waste recycling under uncertainties and carbon emission constraint. Waste management 64:358-370.
Zhang H, Li S, Wei D, He J, Chen J, Changhang S, Vuppaladadiyam AK, Duan H 2021. Characteristics, environmental impact, and reduction strategies of food waste generated by young adults: Case study on university canteens in Wuhan, China. Journal of Cleaner Production 321:128877.
Zikali NM, Chingoto RM, Utete BR, Kunedzimwe F 2022. Household solid waste handling practices and recycling value for integrated solid waste management in a developing city in Zimbabwe. Scientific African 16:e01150.
Alam O, Qiao X 2020. An in-depth review on municipal solid waste management, treatment and disposal in Bangladesh. Sustainable Cities and Society 52:101775.
Brasil. Instrução normativa RFB nº 1700, de 14 de março de 2017. Lei n. 12.973, de Brasil. 13 de maio de 2014. Diário Oficial da União, Brasília. Available from: http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?idAto=81268
Brasil. Lei nº 12.305, de 2 de agosto de 2010. Diário Oficial da União, Brasília. Available from: http://www.planalto.gov.br/ccivil_03/_ato2007-2010/2010/lei/l12305.htm
Bui T, Tseng J, Tseng M, Lim MK 2022. Opportunities and challenges for solid waste reuse and recycling in emerging economies: A hybrid analysis. Resources, Conservation and Recycling 177:105968.
Cárcamo EAB, Peñabaena-Niebles R 2022. Opportunities and challenges for the waste management in emerging and frontier countries through industrial symbiosis. Journal of Cleaner Production 363:132607.
Cardozo BDA, Araújo GC, Silva CR, Silva MAC 2015. Organizational commitment and management of material resources and assets as a solidary economic enterprise: a study in a recycling cooperative. Revista de Administração Mackenzie 16(4):15-42.
Casarotto Filho N, Kopittke BH 2010. Análise de investimentos: matemática financeira, engenharia econômica, tomada de decisão, estratégia empresarial. Atlas, São Paulo, 432 pp.
Conke LS 2018. Barriers to waste recycling development: Evidence from Brazil. Resources, Conservation and Recycling 134:129-135.
Cudjoe D, Wang H, Zhu B 2021. Assessment of the potential energy and environmental benefits of solid waste recycling in China. Journal of Environmental Management 295:113072.
Dutra RMS, Yamane LH, Siman RR 2018. Influence of the expansion of the selective collection in the sorting infrastructure of waste pickers' organizations: A case study of 16 Brazilian cities. Waste Management 77:50-58.
Ferronato N, Moresco L, Lizarazu GEG, Portillo MAG, Conti F, Torretta V 2021. Sensitivity analysis and improvements of the recycling rate in municipal solid waste life cycle assessment: Focus on a Latin American developing context. Waste Management 128:1-15.
Fidelis R, Colmenero JC 2021. Evaluating the performance of recycling cooperatives in their operational activities in the recycling chain. Resources, Conservation and Recycling 130:152-163.
Forbes.com [homepage on the Internet]. The amount of plastic waste is surging because of the coronavirus pandemic. [updated 2020 Apr 25; cited 2021 Nov 14]. Available from: https://www.forbes.com/sites/lauratenenbaum/2020/04/25/plastic-waste-during-the-time-of-covid-19/#7c4e661f7e48.
Fraifeld A, Rice AN, Stamper MJ, Muckler VC 2021. Intraoperative waste segregation initiative among anesthesia personnel to contain disposal costs. Waste Management 122:124-131.
Gaspar LMR, Inácio CT, Quintaes BR, Carvalho LSQ, Peres AAC 2020. Economic and financial analysis of the management of organic solid waste from a small-scale agro-processing industry. Engenharia Sanitária e Ambiental 25(3):477-488.
Gitman LJ 2010. Princípios de administração financeira. Pearson Prentice Hall, São Paulo, 775 pp.
Gouveia N 2012. Solid urban waste: socio-environmental impacts and prospects for sustainable management with social inclusion. Ciência & Saúde Coletiva 17(6):1503-1510.
Grisa DC, Capanema L 2018. Municipal solid waste. In: Puga F, Castro LB. Visão 2035: Brasil, país desenvolvido, Agendas setoriais para alcance da meta. Banco Nacional de Desenvolvimento Econômico e Social, Rio de Janeiro, p. 415-438.
Gu B, Yao Y, Hang H, Wang Y, Jia R, Liu L, Ling H, Tang X, Zhang H, Wu Z, Wu Y, Fujiwara T, Bai Y 2022. Promoting Chinese urban residents’ participation in source separation and recycling. Waste Management 139: 290-299.
Gutberlet J 2015. Cooperative urban mining in Brazil: Collective practices in selective household waste collection and recycling. Waste Management 45:22-31.
Gutberlet J 2021. Grassroots waste picker organizations addressing the UN sustainable development goals. World Development 138:105195.
Kanchanapiya P, Intaranon N, Tantisattayakul T 2021. Assessment of the economic recycling potential of a glycolysis treatment of rigid polyurethane foam waste: A case study from Thailand. Journal of Environmental Management 280:111638.
Larrain M, Passel SV, Thomassen G, Gorp BV, Nhu TT, Huysveld S, Geem KMV, Meester S, Billen P 2021. Techno-economic assessment of mechanical recycling of challenging post-consumer plastic packaging waste. Resources, Conservation and Recycling 170:105607.
Machado RE, Rafael DH, Cabral SM, Figueiró OS 2019. Social entrepreneurship as an opportunity of social inclusion: the case of recycling cooperatives. Revista de Gestão Ambiental e da Sustentabilidade 8:1-18.
Mersoni C, Reichert GA 2017. Comparison of municipal solid waste treatment scenarios through the technique of Life Cycle Assessment: the case of the city of Garibaldi, RS, Brazil. Engenharia Sanitária e Ambiental 22(5):863-875.
Moustairas I, Vardopoulos I, Kavouras S, Salvati L, Zorpas AA 2022. Exploring factors that affect public acceptance of establishing an urban environmental education and recycling center. Sustainable Chemistry and Pharmacy 25:100605.
Navarrete-Hernández P, Navarrete-Hernández N 2018. Unleashing waste-pickers’ potential: supporting recycling cooperatives in Santiago de Chile. World Development 101:293-310.
Palisade C 2015. @Risk 7. Version 7.0.0.
Petković B, Agdas AS, Zandi Y, Nikolić I, Denić N, Radenkovic SD, Almojil SF, Roco-Videla A, Kojić N, Zlatković D, Stojanović J 2021. Neuro fuzzy evaluation of circular economy based on waste generation, recycling, renewable energy, biomass and soil pollution. Rhizosphere 19:100418.
Pires VAV, Silva ML, Silva CM, Rezende AAP, Cordeiro SA, Jacovine LAG, Soares NS 2008. Economic viability for implantation of an integrated unit of management of solid residuals in the furniture industry of Ubá, MG. Cerne 14(4):295-303.
Razzaq A, Sharif A, Najmi A, Tseng M, Lim MK 2021. Dynamic and causality interrelationships from municipal solid waste recycling to economic growth, carbon emissions and energy efficiency using a novel bootstrapping autoregressive distributed lag. Resources, Conservation & Recycling 166:105372.
Resnitzky MHC, Grander G, Silva LF, Gonzalez EDRS 2021. Innovation projects of packaging recycling to a circular economy. Sustainable Operations and Computers 2:115-121.
Santos AM, Dantas MZ, Teixeira SS 2018. The work in solid waste recycling cooperatives: a study of Recicla Conquista. Geopauta 2(1):26-42.
Samanez CP 2009. Engenharia econômica. Pearson Prentice Hall, São Paulo, 210 pp.
Snis.gov.br [homepage on the Internet]. Manejo de Resíduos Sólidos - Diagnóstico SNIS-RS 2019. Edifício Telemundi II. 1-161. Brasília, [cited 2021 June 20]. Available from: http://www.snis.gov.br/downloads/cadernos/2019/DO_SNIS_AO_SINISA_RESIDUOS_SOLIDOS_SNIS_2019.pdf.
Somers MJ, Alfaro JF, Lewis GM 2021. Feasibility of superabsorbent polymer recycling and reuse in disposable absorbent hygiene products. Journal of Cleaner Production 313:127686.
Souza MTS, Paula MB, Souza-Pinto HO 2012. The role of recycling cooperatives in the reverse channel for postconsumer recyclables. Revista de Administração de Empresas 52(2):246-262
Tirado-Soto MM, Zamberlan FL 2013. Networks of recyclable material waste-picker’s cooperatives: An alternative for the solid waste management in the city of Rio de Janeiro. Waste management 33(4):1004-1012.
Virgem MRC, Sena TRR, Vargas MM 2014. Work in waste recycling cooperatives: social and environmental aspects according to the optic of members. Revista Subjetividades 14(1):42-52.
Williamson OE 1991. Comparative economic organization: the analysis of discrete structural alternatives. Administrative Science Quarterly 36(2):269-296.
Yildiz-Geyhan E, Altun-Çiftçioğlu GA, Kadirgan MAN 2017. Social life cycle assessment of different packaging waste collection system. Resources, Conservation and Recycling 124:1-12.
Yusuf R, Fajri I 2022. Differences in behavior, engagement and environmental knowledge on waste management for science and social students through the campus program. Heliyon 8(2):e08912.
Xu Z, Elomri A, Pokharel S, Zhang Q, Ming XG, Liu W 2017. Global reverse supply chain design for solid waste recycling under uncertainties and carbon emission constraint. Waste management 64:358-370.
Zhang H, Li S, Wei D, He J, Chen J, Changhang S, Vuppaladadiyam AK, Duan H 2021. Characteristics, environmental impact, and reduction strategies of food waste generated by young adults: Case study on university canteens in Wuhan, China. Journal of Cleaner Production 321:128877.
Zikali NM, Chingoto RM, Utete BR, Kunedzimwe F 2022. Household solid waste handling practices and recycling value for integrated solid waste management in a developing city in Zimbabwe. Scientific African 16:e01150.
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2023-08-10
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SILVA, Michele Barros de Deus Chuquel da; MARTINS, Bianca Rocha; SIMIONI, Flávio José. Análise Econômico-Financeira da Reciclagem de Resíduos Sólidos Urbanos no Brasil: Um Estudo de Caso de uma Cooperativa de Catadores. Fronteira: Journal of Social, Technological and Environmental Science, [S. l.], v. 12, n. 2, p. 23–37, 2023. DOI: 10.21664/2238-8869.2023v12i2.p23-37. Disponível em: https://periodicos.unievangelica.edu.br/index.php/fronteiras/article/view/6455. Acesso em: 21 nov. 2024.
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