Local authority waste paper recovery operations: An appropriate costing system

This article reviews attempts by other workers to derive full economic evaluations of local authority waste paper recovery operations and proposals from government bodies to devise uniform costing systems for these schemes. In the light of this work a standard costing system for local authority waste paper recovery operations is proposed. Empirical data was obtained from a number of local authorities and analysed using this standard costing system. The viability of each scheme under the standard costing system and the Council's original costing system is compared.