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

References

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Centre for Advanced Engineering. 2000. Landfill Guidelines. Centre for Advanced Engineering, Christchurch, New Zealand.

Chang N, Chang Y, Chen Y. 1997. Cost-effective and equitable workload operation in solid waste management systems. Journal of Environmental Engineering.

Department of Environment. 1995. Landfill Design, Construction and Operational Practice. Waste Management Paper No. 26B. Department of Environment, HMSO, London, UK.

Gauthier Stephen J. 1998. Applying Full Cost Accounting to Solid Waste Management Operations. Government Finance Review, Chicago, USA.

Kortegast AP, Amputch AR, Khire, MV. 1999. Financial Modelling for Landfill Management. Proceedings of the 11th Waste Management Institute NZ Inc Conference (WasteMINZ '99), Queenstown, New Zealand, November.

Ministry for the Environment. 1994. Waste and the Resource Management Act. Ministry for the Environment, Wellington, New Zealand.

Ministry for the Environment. 1997a. Landfill Guidelines: Landfill Full Costing Guidelines. Ministry for the Environment, Wellington, New Zealand.

Ministry for the Environment. 1997b. The 1995 National Landfill Census. Ministry for the Environment, Wellington, New Zealand.

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New South Wales Environmental Protection Authority (NSW EPA). 1996. Environmental Guidelines: Solid waste landfills. NSW EPA, Sydney, New South Wales.

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Nickodem A, Vladic D, Menoff S. 1996. Landfill Closure and Post-Closure: Future costs not to be forgotten. Waste Age, Atlanta, USA.

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Parliamentary Commissioner for the Environment. 1993. Solid Waste Reduction Initiatives. Parliamentary Commissioner for the Environment, Wellington, New Zealand.

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Van Fleet H. 1997. Getting to the Bottom Line. Waste Age, Atlanta, USA.