Controle de Perdas Reais, Aparentes e Financeiras no Setor do Saneamento Básico: Uma abordagem sobre o cadastro comercial

Abstract

The present paper aims to produce a tutorial that addresses the impact of the unregistered and uncontrolled loss in the basic sanitation sector, with a focus on real, apparent and financial losses, allowing operators in the basic sanitation sector in Brazil dedicate more attention to the topic. When addressing the technical issue, which is intrinsic to the subject, it is important to highlight that the new law nº. 14.026 of June 15, 2020, gave rise to the theme of loss control, when it comes to requiring that this indicator be an expressed goal in all new service provision contracts that may be established between municipalities, metropolitan regions and service operators, is what was established in article 10-A, item I. This brand-new proposal was an even greater incentive to propose that good practices were on the agenda with managers and technicians who brilliantly perform their functions in the basic sanitation sector, from capture, reserving, macro-distribution, micro-distribution to consumption units. For the production of this work, regarding the methodology, bibliographic and documentary research was adopted in technical and non-technical books. As final considerations the present work dealt with the importance of loss control policies in the basic sanitation sector. The final product of this dissertation is presented in an appendix format, as a complementary product, the tutorial that deals with greater depth and a strictly technical focus on matters of commercial registration. It is also noted that this is a partial theme for loss control as a whole, as the theme is much broader and the choice was to establish a specific scope, knowing that trying to approach the whole is not the recommended one, but the part with a better defined definition, which is the case of addressing the topic of commercial registration for loss control, leaving other issues open and allowing other authors to also contribute to the model, enhancing and adding other knowledge. It is the proposal and request for future academic students who come to defend the theme of losses.