Full cost accounting as a tool for the financial assessment of Pay‐As‐You‐Throw schemes: A case study for the Panorama municipality, Greece

In the present paper, implementation scenarios of a Pay‐As‐You‐Throw program were developed and analyzed for the first time in Greece. Firstly, the necessary steps for implementing a Pay‐As‐You‐Throw program were determined. A database was developed for the needs of the full cost accounting method, where all financial and waste‐production data were inserted, in order to calculate the unit price of charging for four different implementation scenarios of the ‘polluter‐pays’ principle. For each scenario, the input in waste management cost was estimated, as well as the total waste charges for households. Finally, a comparative analysis of the results was performed.