Identyfikacja kosztów eksploatacji składowisk odpadów komunalnych
Identification of utilization costs of municipal waste stockyards
Author(s): Roman KotapskiSubject(s): Economy, Business Economy / Management
Published by: Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Keywords: waste stockyards; activity costs; municipal waste; costs evidence
Summary/Abstract: The aim of the paper is the identification and measurement of utilization costs of municipal waste stockyards. The scope of activities of municipal waste stockyards was presented in this paper. The utilization costs are discussed as well. The classification of costs group is presented, that groups have to be separated for the needs of planning, control of utilization costs, calculating of costs of waste collection and calculation these prices. The way of handling costs was discussed on example of two municipal waste stockyards with the main point on the similarities and differences and their origins. The solution related to evidence of utilization costs of municipal waste stockyards is presented due to importance of evidence in measurement of utilization costs.
Journal: Zarządzanie Finansami i Rachunkowość
- Issue Year: 1/2013
- Issue No: 1
- Page Range: 109-120
- Page Count: 12
- Language: English, Polish