The purpose of this introductory course on landfill economics is to provide an overview of the major principles associated with full cost accounting. The course addresses the basic components of landfill costs, including site development, permitting, labor, equipment, and materials, and other items such as capital expenditures, accruals, and depreciation. The course also addresses accounting approaches, landfill revenue generation and the major factors influencing landfill economics.
Upon completion of this course, attendees will be able to:
- Define the basic components of landfill costs, sources of revenue, financing
- Describe the concepts of cash and accrual accounting
- Discuss the pre-development costs included in a landfill economic evaluation
- Define the operational costs associated with a landfill, and methods for evaluating those costs
- Describe the steps for determining post-closure costs for a landfill
- Discuss the factors affecting landfill economics including proximity of competing landfills, market area tip fees, transportation costs, landfill configuration, airspace utilization and labor agreements
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