Full Cost Accounting

N.C. Division of Pollution Prevention and Environmental Assistance (DPPEA) Documents

• DPPEA Full-Cost Accounting Worksheet - This worksheet can be utilized to aid local governments in conducting a full-cost analysis/accounting (FCA) of their expenditures associated with solid waste collection, disposal and recycling.
• Analysis of the Full Costs of Solid Waste Management for North Carolina Local Governments - 

A study conducted by DPPEA to gather benchmark data on the cost of solid waste collection, disposal and recycling services for North Carolina's local governments. 

• White Goods Accounting Worksheet - This worksheet was designed to help North Carolina counties accurately determine the annual reportable costs for managing white goods.

• EPA Full-Cost Accounting Resource Guide - This guide contains listings of federal, state and local government documents, as well as materials produced by trade and professional groups. Most documents deal specifically with full-cost accounting, though some cover related topics, such as enterprise funds and activity-based costing. The guide also provides names of individuals in communities that are in various stages of implementing full-cost accounting.
• EPA's Full-Cost Accounting for Municipal Solid Waste Management - A handbook intended to help communities implement full-cost accounting in their municipal solid waste programs.
• Making Solid (Waste) Decisions With Full-Cost Accounting - Overview of FCA highlighting implementation, benefits, barriers and relationship with enterprise funds and Pay-As-You-Throw.
• Questions and Answers About Full-Cost Accounting 
• EPA's Full-Costs Accounting Web site

Other Information

• Full-Cost Accounting Info Book,  Full-Cost Accounting Workbook - Developed by the Florida Department of Environmental Protection to attempt to explain FCA to solid waste managers (may be targeted mainly to local Florida government).
• Article: Understanding Your Full System Costs - Resource Recycling December 1996 - An attempt by companies representing the paper, aluminum and glass industries, as well as a consumer product company, to point out the importance of evaluating full system costs and to identify the program components needed to evaluate and understand recycling program costs.