بررسی روش حسابداری هزینه کامل برای ارزیابی هزینه خدمات MSW در هند

Municipal solid waste (MSW) services of developing countries often suffer due to the lack of financial and operational autonomy, scientific approach, and adequate levels of resources. The solid waste management (SWM) practices of developed countries are benefited in cost and efficiency due to the participation of private players and sound financial management. However, developing economies depend on local municipalities to own and operate SWM services amidst structural and financial inefficiency. With the demands of augmenting efficient and cost-effective SWM services to the expanding population of cities and towns of newly industrialized nations on the rise, the municipalities in these countries are under pressure to adopt ways and means that can support efficient utilization of resources and improved decision-making capabilities. This research article reflects the current state of the MSW services in India and explores full cost accounting (FCA) framework in its ability to generate information on cost-related aspects and sustainable deployment of resources. Lastly, the extensibility of FCA is tested by integrating externalities of MSW services.