Landfill Full Cost Accounting Guide for New Zealand

Acknowledgements

Preface

1 Introduction

2 Current Overseas and New Zealand Practice

3 Legislative Framework

4 Landfill Full Cost Accounting

5 Model Input Parameters

6 Income Streams

7 Model User Guide

8 Expanding the Model: Other Waste Management System Costs

9 Illegal Dumping

Glossary

References

Appendix A: Landfill FCA Model - Overview, Structure and Algorithm Flowcharts

Appendix B: Landfill FCA Model Input Costs - Default Values

Appendix C: FCA Landfill Model - Description of Costs not included in the Model

Appendix D: Financial Assurance

Appendix E: Typical Example - District Landfill Site

Appendix F: Landfill FCA Model - Blank Copies of Worksheets

8 Expanding the Model: Other Waste Management System Costs

This section lists the cost items associated with other waste management facilities and services that would be included if an FCA analysis were expanded to include all waste management system costs.

Landfill managers may also operate other waste management facilities and/or services. A full costing of the system should be carried out including these components as detailed.

To calculate the costs of these other facilities and services, a detailed FCA analysis may need to be undertaken for each of the components in the same manner as recommended for landfills.

8.1 Management and administration

This covers all costs associated with management, administration and organisation overheads for the waste management system.

8.2 Planning

This covers short- and long-term planning costs relating to the waste management system which are not included in the management and administration category. These costs may be combined with the administration and management costs.

8.3 Education and promotion

This includes all costs associated with education and the promotion of waste management services and waste minimisation. Some or all of these costs may be accounted for in the management or administration costs, or specific items relating to collection, disposal and waste minimisation.

8.4 Refuse collection

This is the annual cost of refuse collection services. The cost of disposal charges paid for landfilling of collected refuse can be included provided this is also included as an income in the system costing.

8.5 Composting

The income from tipping charges and sale of product should be included in the system income.

8.6 Recycling

The income from sale of recyclables should be included in the system income, net of any implementation or system costs.