Full cost accounting as a tool for the financial assessment of Pay-As-You-Throw schemes: a case study for the Panorama municipality, Greece.
In the present paper, implementation scenarios of a Pay-As-You-Throw program were developed and analyzed for the first time in Greece. Firstly, the necessary steps for implementing a Pay-As-You-Throw program were determined. A database was developed for the needs of the full cost accounting method, where all financial and waste-production data were inserted, in order to calculate the unit price of charging for four different implementation scenarios of the "polluter-pays" principle. For each scenario, the input in waste management cost was estimated, as well as the total waste charges for households. Finally, a comparative analysis of the results was performed.
Karagiannidis
Avraam
A
Laboratory of Heat Transfer and Environmental Engineering, Department of Mechanical Engineering, AUTh, Box 483, GR-54124 Thessaloniki, Greece. makis@aix.meng.auth.gr
Xirogiannopoulou
Anna
A
Tchobanoglous
George
G
D000066:Accounting / Q000379:methods*; D000465:Algorithms; D006115:Greece; D018803:Models, Economic; D018505:Waste Management / Q000191:economics* / Q000379:methods