Full cost accounting in the analysis of separated waste collection efficiency: A methodological proposal.
نویسندگان
چکیده
Recycling implies additional costs for separated municipal solid waste (MSW) collection. The aim of the present study is to propose and implement a management tool - the full cost accounting (FCA) method - to calculate the full collection costs of different types of waste. Our analysis aims for a better understanding of the difficulties of putting FCA into practice in the MSW sector. We propose a FCA methodology that uses standard cost and actual quantities to calculate the collection costs of separate and undifferentiated waste. Our methodology allows cost efficiency analysis and benchmarking, overcoming problems related to firm-specific accounting choices, earnings management policies and purchase policies. Our methodology allows benchmarking and variance analysis that can be used to identify the causes of off-standards performance and guide managers to deploy resources more efficiently. Our methodology can be implemented by companies lacking a sophisticated management accounting system.
منابع مشابه
Using Accounting Information in Decision Making of Hospitals Managers
Decision making process requires information. Accounting is the most important source of information. In 1998, the international federation of accountants issued a statement about the scope and using of accounting. It identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. This study was desig...
متن کاملCost Appraisal of Municipal Solid Waste Transfer to Disposal Site Using Visual Basic Program
Collection of Municipal Solid Waste (MSW) accounts for a significant proportion of most municipal budgets, and has drawn some degree of researchers‟ interest. This study was conducted in Ota, Southwest Nigeria, to explore the use of Visual basic program as an innovative tool to select the most economic haulage system among three systems found in literature (conventional-, modified- and Stationa...
متن کاملCost Appraisal of Municipal Solid Waste Transfer to Disposal Site Using Visual Basic Program
Collection of Municipal Solid Waste (MSW) accounts for a significant proportion of most municipal budgets, and has drawn some degree of researchers‟ interest. This study was conducted in Ota, Southwest Nigeria, to explore the use of Visual basic program as an innovative tool to select the most economic haulage system among three systems found in literature (conventional-, modified- and Stationa...
متن کاملSolving a robust capacitated arc routing problem using a hybrid simulated annealing algorithm: A waste collection application
The urban waste collection is one of the major municipal activities that involves large expenditures and difficult operational problems. Also, waste collection and disposal have high expenses such as investment cost (i.e. vehicles fleet) and high operational cost (i.e. fuel, maintenance). In fact, making slight improvements in this issue lead to a huge saving in municipal consumption. Some inci...
متن کاملExploring full cost accounting approach to evaluate cost of MSW services in India
Municipal solid waste (MSW) services of developing countries often suffer due to the lack of financial and operational autonomy, scientific approach, and adequate levels of resources. The solid waste management (SWM) practices of developed countries are benefited in cost and efficiency due to the participation of private players and sound financial management. However, developing economies depe...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید
ثبت ناماگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید
ورودعنوان ژورنال:
- Journal of environmental management
دوره 167 شماره
صفحات -
تاریخ انتشار 2016