In this work, entitled Public expenditure management: the impact of the costs generated by
the collection and disposal of solid waste in the municipality of Benjamin Constant-AM, we
present relevant aspects regarding the treatment of solid waste. The general objective of this
research was to analyze the impact of the costs generated by the Collection and Destination of
Solid Waste in the Municipality of Benjamin Constant-AM, which made it possible to
identify, among other issues, the impact of costs incurred in collecting and disposing of solid
waste. We used a qualitative and quantitative approach, through instrumental ones such as
questionnaires, bibliographical survey, on-site visit, informal conversations, historical documentary survey. In addition to data from IBGE 2017, the theoretical contribution was
supported by authors such as Boaventura Santos (2002), LOPES (2005), MACHADO and
HOLANDA (2010), CORREIA (2012), among others. With the result of this work, it will be
possible to demonstrate how much resources are consumed by a public organization to
produce a given good or service for society, and also, from cost evaluation, to improve
planning and municipal budget, knowing with more clarity the allocation of public resources.
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