Acordo setorial de embalagens e a internalização dos custos da logística reversa em Manaus, AM

Abstract

The study evaluated an agreement for Implementation of reverse logistic for packing materials in Brazil, signed on 25th November 2015. The agreement was tested as a mechanism for internalization of pollution abatement costs of discarded packing in the city of Manaus, AM. The main point was to access market solutions for the correct destination within the consume and recycling transactions, in opposition to the fiscal and tributary approaches that are being generally proposed. It was determined in which extend consumer transactions of packed products were supporting the costs of reverse logistic. The evaluation addressed the compatibility of the existing system with the current legal framework, its operating structure, its direct and indirect costs, the break-even point and the degree of economic efficiency of the operation, as well as, the employed sources of funding. A nonparametric statistical method to setting the Border of Efficiency to be achieved by operations in its current configuration, without extrapolating the physical limits of productivity of resources currently allocated was used. The Border Efficiency was used as a value to be internalized to ensure the break-even point of the activity. The results show that there has not been a full internalization of reverse logistics costs of packaging attached to the sales of recyclables and to the price of the consume products. The costs are rather distributed among several other segments of the economy or simply accumulated in the form of new social and environmental liabilities.