Local authority waste paper recovery operations: An appropriate costing system |
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Authors: | Robert Ball Tat Kin Ho |
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Affiliation: | Department of Management Science, University of Stirling, Stirling FK9 4LA, Scotland |
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Abstract: | 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. |
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Keywords: | Waste paper recovery Local authorities Costing systems |
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