Koszty systemu gospodarki odpadami komunalnymi w gminach w ujęciu procesowym
Costs of municipal waste management system in process approach

Summary/Abstract: The aim of this article is to identify the processes involved in the management of municipalwaste in communes and to determine their cost-intensity. The research was carried out on 40randomly selected communes of the Podlaskie voivodeship, which ensure the representativenessfor this region. The following research methods were used: studies of the literature on the subject,analysis of national and local legal acts, and analysis of reports on the implementation of the budgetfor 2019. In addition, the multiple regression method was used to determine the level of influenceof the explanatory variables (costs attributed to the processes of the municipal waste managementsystem) on the explained variable (total costs of the municipal waste management system). Theresearch shows that in a process approach, this system includes seven processes: establishing thelegal framework for the system’s operation; providing the technical infrastructure; determiningthe method of financing the service; selecting the service contractor; collecting and transportingmunicipal waste; managing municipal waste; as well as controlling and monitoring the system. Theanalysis of the budget execution reports of 40 communes in the Podlaskie voivodeship shows thatthe municipal waste management systems generating the highest costs are in municipalities andcities with poviat rights and the lowest in rural communes, while the highest level of costs per capitaare in urban-rural communes. Moreover, a multiple regression analysis determined that processes 5and 6 – collection and transport of municipal waste – as well as its management, are the most costintensiveand also determine the total system costs.

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