Full cost accounting for household solid waste management: a case study in Da Nang, Vietnam

Tóm tắt

Municipal solid waste (MSW) is increasing rapidly, requiring more efficient and financially sustainable waste management systems. In Vietnam, MSW collection and treatment are still largely financed through flat household fees that are weakly linked to actual waste generation and depend heavily on public subsidies. This study applies a Full Cost Accounting (FCA) approach to design MSW tariffs for a ward in Da Nang City under three pricing scenarios: per capita/ household, weight based, and volume based. Excluding government subsidies, the estimated tariffs are 38,380 VND per capita per month (238,835 VND per household per month), 1,005 VND/kg, and 302 VND/L, respectively, all substantially higher than the current flat fee of 30,000 VND per household per month. The findings demonstrate FCA’s value in supporting the implementation of Pay-As-You-Throw (PAYT) schemes in Da Nang and other Vietnamese cities.