Cost analysis of municipal waste management

Nina Krivošíková

Master's thesis

Abstract:

The master thesis focuses on cost analysis in a selected waste management company. The main activity of the company is the provision of municipal waste collection for citizens. In the literature review costs and waste management are presented in general terms and then discussed in the context of the selected company. Internal documents and interviews with the company’s management were performed to process the analysis. The goal of the thesis was to compare costs of the 3 different types of municipal solid waste collection systems that company carries out, to find out whether modern systems apart from being environmentally and socially feasible are also cheaper than traditional system. To determine the most cost-effective collection system, accurate assessment of waste collection costs is crucial. For this reason, a calculation formula is proposed in this thesis. The formula is intended to calculate the collection and transport costs as these two activities account for 70% to total waste management costs. Developed tool aims to provide benchmarking analysis for comparison of waste collection systems. This analysis forms a basis for decision-making process in the selected company.

Abstract:

The master thesis focuses on cost analysis in a selected waste management company. The main activity of the company is the provision of municipal waste collection for citizens. In the literature review costs and waste management are presented in general terms and then discussed in the context of the selected company. Internal documents and interviews with the company’s management were performed to process the analysis. The goal of the thesis was to compare costs of the 3 different types of municipal solid waste collection systems that company carries out, to find out whether modern systems apart from being environmentally and socially feasible are also cheaper than traditional system. To determine the most cost-effective collection system, accurate assessment of waste collection costs is crucial. For this reason, a calculation formula is proposed in this thesis. The formula is intended to calculate the collection and transport costs as these two activities account for 70% to total waste management costs. Developed tool aims to provide benchmarking analysis for comparison of waste collection systems. This analysis forms a basis for decision-making process in the selected company.

Keywords

Cost control, cost management, waste collection system, calculation formula, direct costs, overhead costs, above-ground containers, semi-underground containers, garbage vehicle

Keywords

Cost control, cost management, waste collection system, calculation formula, direct costs, overhead costs, above-ground containers, semi-underground containers, garbage vehicle

Language used: English

Date on which the thesis was submitted / produced: 18. 5. 2023

Thesis defence

• Date of defence: 16. 6. 2023
• Supervisor: Ondřej Matyáš
• Reader: Jaroslav Wagner

Vysoká škola ekonomická v Praze

Master programme:
Finance and Accounting