Koszty systemu gospodarki odpadami komunalnymi w gminach w ujęciu procesowym

The aim of this article is to identify the processes involved in the management of municipal waste in communes and to determine their cost-intensity. The research was carried out on 40 randomly selected communes of the Podlaskie voivodeship, which ensure the representativeness for this region. The following research methods were used: studies of the literature on the subject, analysis of national and local legal acts, and analysis of reports on the implementation of the budget for 2019. In addition, the multiple regression method was used to determine the level of influence of the explanatory variables (costs attributed to the processes of the municipal waste management system) on the explained variable (total costs of the municipal waste management system). The research shows that in a process approach, this system includes seven processes: establishing the legal framework for the system’s operation; providing the technical infrastructure; determining the method of financing the service; selecting the service contractor; collecting and transporting municipal waste; managing municipal waste; as well as controlling and monitoring the system. The analysis of the budget execution reports of 40 communes in the Podlaskie voivodeship shows that the municipal waste management systems generating the highest costs are in municipalities and cities with poviat rights and the lowest in rural communes, while the highest level of costs per capita are in urban-rural communes. Moreover, a multiple regression analysis determined that processes 5 and 6 – collection and transport of municipal waste – as well as its management, are the most cost-intensive and also determine the total system costs.