Municipal Solid Waste Cost Calculation Technical Guidelines discusses good practices for calculating investment and operating costs in the solid waste management sector illustrated through notional cost calculations for waste management functions and a combined waste management system. The report emphasizes the need to accurately determine the full costs of municipal waste services to establish recurrent financing needs and plan new investments.

The publication aims to impress that funding annual operating expenses, typically higher than the annualized capital costs of investments and the single most important factor for sustaining waste operations, needs to be a key area of attention for local authorities. It emphasizes that the waste management sector is principally a net cost activity that requires financing; while investments in advanced treatment facilities and processes bring higher environmental and economic benefits, they also incur higher financial costs and hence revenue requirements. The publication aims to support the work of technical departments within municipalities that inform, advise, and guide their municipal councils and policy makers. The guidelines were developed with consideration of the state of the sector and its development trajectory in low, and middle-income countries.