Abstract
The standard of accounting for municipal solid waste management was decided by the Ministry of the Environment in June, 2007. However, problems are still remaining in the accounting of final disposal service. In the present accounting method, the unit cost of the disposal service is calculated by dividing final disposal cost by amount of landfilled waste. However, the final disposal cost contains not only the landfill cost but also the storage cost of the accumulated amount of the landfilled waste. This causes the improper evaluation of the final disposal service. And the other problem is that the depreciation method of facilities in the landfill site is not clearly being described. Moreover, the evaluation method for the benefit of the final disposal service is completely indefinite.
From above noted viewpoints, this study proposed the new accounting method for appropriate cost-benefit evaluation on the final disposal service. The proposed method was applied to all landfill site in Japan to calculate the unit cost of final disposal service in 2006. Then a time series analysis for a landfill site was carried out.
