Full-Cost Accounting
Knowing the cost of providing solid waste services is the key to management. GBB has analyzed the costs associated with providing each of the individual solid waste services on a cost center or business unit basis for several communities. GBB uses the full-cost accounting format developed by the EPA as the basic structure and adapts that to the needs of the individual community. The new GASB 34 requirements for asset management provide an additional incentive to modernize accounting structures. GBB can develop a single fiscal year snapshot to set a baseline, help plan an enterprise fund for waste management, and specify or develop software to implement a new system.
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