Publisher's Synopsis
This report was developed for the Water Environment Research Foundation (WERF) project, "Development of a Cost Determination Protocol for Use in Benchmarking Biosolids Management Programs" (No. 00-PUM-7). The project objective was to develop a consistent, straightforward tool that utilities can use to determine the full costs of biosolids management programs. Project efforts targeted developing a comprehensive approach, which requires teaming of utility managers, accounting staff, and operators. Flexibility was built in to allow examination of subsets of biosolids treatment process trains. Aspects of benchmarking are reviewed to provide context. Costs are an important (but not the sole) element of benchmarking, and project tools will be useful for planning and conducting benchmarking efforts. Full Cost Accounting principles were used to develop a Full Cost Accounting Workbook, Chapter II of the report, which can be applied in "stand-alone" form. The workbook is supplemented by spreadsheets covering a number of biosolids unit operations. These spreadsheets can be applied, with appropriate modifications addressing site-specific factors to determine costs associated with individual unit operations. Means for calculating indirect and other costs, and for summarizing a biosolids management program, are made possible through Full Cost Accounting. Input was sought at critical stages from a number of utilities across the United States. Their input and suggestions were invaluable in helping understand their needs and in developing a tool serving multiple purposes, including benchmarking efforts.** Please note ** VAT is chargeable on this product at a rate of 17.5%, where applicable. This amounts to an additional charge of £13.52 on the IWA Members Price or £18.03 on the Non Members Price.
