城市生活垃圾分类全流程成本测算分析——以L市为例

Cost Calculation and Analysis for the Whole Process of MSW Classification:A Case Study in L City

根据南方某大城市L市生活垃圾清运量、分类收运和处理情况,依据国家、L市及其所在省发布的生活垃圾分类配套政策文件、环境卫生劳动定额标准,结合生活垃圾分类处理过程实际发生的费用,参照我国其他城市生活垃圾分类资金支配情况,采用全费用单价计价法,分别对低值可回收物、厨余垃圾、有害垃圾、其他垃圾、大件垃圾的收运和处理费用,包括人员成本、机械成本、耗材成本、管理费、利润、税金等进行分类归集、核算,测算出每类生活垃圾的收运、处理成本,为后续生活垃圾收费制度制定提供决策依据。

According to the removal amount of solid waste,separate collecting,treatment situation,and the supporting policies on MSW classification,environmental health labor quota standards issued by China,L city and located province.Combining with the actual costs incurred in the process of MSW classification,and referring to the other cities’funds.The full costing unit price accounting method was adapted for the collection by classification and calculation of the collection,transportation and disposal costs of low-value recyclables,food waste,hazardous waste,residual waste,and bulky waste respectively,included personnel costs,machinery costs,consumables costs,overheads,profits,taxes,etc.The cost of collection,transportation and treatment of each type of MSW were calculated,and could provide a decision-making basis for the subsequent establishment of MSW charging system.