Improving water pricing decisions through material flow cost accounting model: a case study of the Politsi Water Treatment Scheme in South Africa
Abstract The challenge of water pricing by water treatment schemes is related to the inability of the traditional cost accounting method to provide enough water purification-related cost information to assist water scheme managers in making informed water management decisions. We adopted the materia...
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Gespeichert in:
| Autor*in: |
Fakoya, Michael Bamidele [verfasserIn] |
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| Format: |
Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
2020 |
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| Schlagwörter: |
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| Anmerkung: |
© Springer Nature B.V. 2020 |
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| Übergeordnetes Werk: |
Enthalten in: Environment, development and sustainability - Springer Netherlands, 1999, 23(2020), 2 vom: 12. März, Seite 2243-2260 |
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| Übergeordnetes Werk: |
volume:23 ; year:2020 ; number:2 ; day:12 ; month:03 ; pages:2243-2260 |
| Links: |
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| DOI / URN: |
10.1007/s10668-020-00672-7 |
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| Katalog-ID: |
OLC2123461628 |
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| 520 | |a Abstract The challenge of water pricing by water treatment schemes is related to the inability of the traditional cost accounting method to provide enough water purification-related cost information to assist water scheme managers in making informed water management decisions. We adopted the material flow cost accounting (MFCA) model to capture water purification-related costs in highlighting inefficiencies in the water purification process and to adequately align other systems’ cost to the cost of water loss for effective water management decisions. We conducted a case study of the Politsi Water Treatment Scheme (PWTS) in South Africa to assist the management in making informed water management decisions by revealing inefficient processes, water loss volume and corresponding costs. Findings reveal that the water scheme is operating at a loss because of high water purification overhead costs. Furthermore, we found that the current input–output measurement approach used at PWTS is substantially inefficient in capturing water loss and water-related costs during purification. We recommend that the adoption of the MFCA model by Politsi should not be intended as a one-off project but should be gradually integrated into the existing system to realise consistent improvement in determining the volume of water loss and its related costs information for effective decision-making. | ||
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10.1007/s10668-020-00672-7 doi (DE-627)OLC2123461628 (DE-He213)s10668-020-00672-7-p DE-627 ger DE-627 rakwb eng 333.7 VZ 74.60$jRaumordnung$jStädtebau: Allgemeines bkl 74.60$jRaumordnung$jStädtebau: Allgemeines bkl 83.46$jEntwicklungsökonomie bkl Fakoya, Michael Bamidele verfasserin aut Improving water pricing decisions through material flow cost accounting model: a case study of the Politsi Water Treatment Scheme in South Africa 2020 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier © Springer Nature B.V. 2020 Abstract The challenge of water pricing by water treatment schemes is related to the inability of the traditional cost accounting method to provide enough water purification-related cost information to assist water scheme managers in making informed water management decisions. We adopted the material flow cost accounting (MFCA) model to capture water purification-related costs in highlighting inefficiencies in the water purification process and to adequately align other systems’ cost to the cost of water loss for effective water management decisions. We conducted a case study of the Politsi Water Treatment Scheme (PWTS) in South Africa to assist the management in making informed water management decisions by revealing inefficient processes, water loss volume and corresponding costs. Findings reveal that the water scheme is operating at a loss because of high water purification overhead costs. Furthermore, we found that the current input–output measurement approach used at PWTS is substantially inefficient in capturing water loss and water-related costs during purification. We recommend that the adoption of the MFCA model by Politsi should not be intended as a one-off project but should be gradually integrated into the existing system to realise consistent improvement in determining the volume of water loss and its related costs information for effective decision-making. Water treatment MFCA model Water management accounting Water loss Contingency theory Imuezerua, Emmanuel O. aut Enthalten in Environment, development and sustainability Springer Netherlands, 1999 23(2020), 2 vom: 12. März, Seite 2243-2260 (DE-627)247370592 (DE-600)1438730-X (DE-576)27365103X 1387-585X nnns volume:23 year:2020 number:2 day:12 month:03 pages:2243-2260 https://doi.org/10.1007/s10668-020-00672-7 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-GGO SSG-OLC-WIW SSG-OLC-FOR GBV_ILN_26 74.60$jRaumordnung$jStädtebau: Allgemeines VZ 106413708 (DE-625)106413708 74.60$jRaumordnung$jStädtebau: Allgemeines VZ 106413708 (DE-625)106413708 83.46$jEntwicklungsökonomie VZ 106414925 (DE-625)106414925 AR 23 2020 2 12 03 2243-2260 |
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10.1007/s10668-020-00672-7 doi (DE-627)OLC2123461628 (DE-He213)s10668-020-00672-7-p DE-627 ger DE-627 rakwb eng 333.7 VZ 74.60$jRaumordnung$jStädtebau: Allgemeines bkl 74.60$jRaumordnung$jStädtebau: Allgemeines bkl 83.46$jEntwicklungsökonomie bkl Fakoya, Michael Bamidele verfasserin aut Improving water pricing decisions through material flow cost accounting model: a case study of the Politsi Water Treatment Scheme in South Africa 2020 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier © Springer Nature B.V. 2020 Abstract The challenge of water pricing by water treatment schemes is related to the inability of the traditional cost accounting method to provide enough water purification-related cost information to assist water scheme managers in making informed water management decisions. We adopted the material flow cost accounting (MFCA) model to capture water purification-related costs in highlighting inefficiencies in the water purification process and to adequately align other systems’ cost to the cost of water loss for effective water management decisions. We conducted a case study of the Politsi Water Treatment Scheme (PWTS) in South Africa to assist the management in making informed water management decisions by revealing inefficient processes, water loss volume and corresponding costs. Findings reveal that the water scheme is operating at a loss because of high water purification overhead costs. Furthermore, we found that the current input–output measurement approach used at PWTS is substantially inefficient in capturing water loss and water-related costs during purification. We recommend that the adoption of the MFCA model by Politsi should not be intended as a one-off project but should be gradually integrated into the existing system to realise consistent improvement in determining the volume of water loss and its related costs information for effective decision-making. Water treatment MFCA model Water management accounting Water loss Contingency theory Imuezerua, Emmanuel O. aut Enthalten in Environment, development and sustainability Springer Netherlands, 1999 23(2020), 2 vom: 12. März, Seite 2243-2260 (DE-627)247370592 (DE-600)1438730-X (DE-576)27365103X 1387-585X nnns volume:23 year:2020 number:2 day:12 month:03 pages:2243-2260 https://doi.org/10.1007/s10668-020-00672-7 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-GGO SSG-OLC-WIW SSG-OLC-FOR GBV_ILN_26 74.60$jRaumordnung$jStädtebau: Allgemeines VZ 106413708 (DE-625)106413708 74.60$jRaumordnung$jStädtebau: Allgemeines VZ 106413708 (DE-625)106413708 83.46$jEntwicklungsökonomie VZ 106414925 (DE-625)106414925 AR 23 2020 2 12 03 2243-2260 |
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10.1007/s10668-020-00672-7 doi (DE-627)OLC2123461628 (DE-He213)s10668-020-00672-7-p DE-627 ger DE-627 rakwb eng 333.7 VZ 74.60$jRaumordnung$jStädtebau: Allgemeines bkl 74.60$jRaumordnung$jStädtebau: Allgemeines bkl 83.46$jEntwicklungsökonomie bkl Fakoya, Michael Bamidele verfasserin aut Improving water pricing decisions through material flow cost accounting model: a case study of the Politsi Water Treatment Scheme in South Africa 2020 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier © Springer Nature B.V. 2020 Abstract The challenge of water pricing by water treatment schemes is related to the inability of the traditional cost accounting method to provide enough water purification-related cost information to assist water scheme managers in making informed water management decisions. We adopted the material flow cost accounting (MFCA) model to capture water purification-related costs in highlighting inefficiencies in the water purification process and to adequately align other systems’ cost to the cost of water loss for effective water management decisions. We conducted a case study of the Politsi Water Treatment Scheme (PWTS) in South Africa to assist the management in making informed water management decisions by revealing inefficient processes, water loss volume and corresponding costs. Findings reveal that the water scheme is operating at a loss because of high water purification overhead costs. Furthermore, we found that the current input–output measurement approach used at PWTS is substantially inefficient in capturing water loss and water-related costs during purification. We recommend that the adoption of the MFCA model by Politsi should not be intended as a one-off project but should be gradually integrated into the existing system to realise consistent improvement in determining the volume of water loss and its related costs information for effective decision-making. Water treatment MFCA model Water management accounting Water loss Contingency theory Imuezerua, Emmanuel O. aut Enthalten in Environment, development and sustainability Springer Netherlands, 1999 23(2020), 2 vom: 12. März, Seite 2243-2260 (DE-627)247370592 (DE-600)1438730-X (DE-576)27365103X 1387-585X nnns volume:23 year:2020 number:2 day:12 month:03 pages:2243-2260 https://doi.org/10.1007/s10668-020-00672-7 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-GGO SSG-OLC-WIW SSG-OLC-FOR GBV_ILN_26 74.60$jRaumordnung$jStädtebau: Allgemeines VZ 106413708 (DE-625)106413708 74.60$jRaumordnung$jStädtebau: Allgemeines VZ 106413708 (DE-625)106413708 83.46$jEntwicklungsökonomie VZ 106414925 (DE-625)106414925 AR 23 2020 2 12 03 2243-2260 |
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10.1007/s10668-020-00672-7 doi (DE-627)OLC2123461628 (DE-He213)s10668-020-00672-7-p DE-627 ger DE-627 rakwb eng 333.7 VZ 74.60$jRaumordnung$jStädtebau: Allgemeines bkl 74.60$jRaumordnung$jStädtebau: Allgemeines bkl 83.46$jEntwicklungsökonomie bkl Fakoya, Michael Bamidele verfasserin aut Improving water pricing decisions through material flow cost accounting model: a case study of the Politsi Water Treatment Scheme in South Africa 2020 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier © Springer Nature B.V. 2020 Abstract The challenge of water pricing by water treatment schemes is related to the inability of the traditional cost accounting method to provide enough water purification-related cost information to assist water scheme managers in making informed water management decisions. We adopted the material flow cost accounting (MFCA) model to capture water purification-related costs in highlighting inefficiencies in the water purification process and to adequately align other systems’ cost to the cost of water loss for effective water management decisions. We conducted a case study of the Politsi Water Treatment Scheme (PWTS) in South Africa to assist the management in making informed water management decisions by revealing inefficient processes, water loss volume and corresponding costs. Findings reveal that the water scheme is operating at a loss because of high water purification overhead costs. Furthermore, we found that the current input–output measurement approach used at PWTS is substantially inefficient in capturing water loss and water-related costs during purification. We recommend that the adoption of the MFCA model by Politsi should not be intended as a one-off project but should be gradually integrated into the existing system to realise consistent improvement in determining the volume of water loss and its related costs information for effective decision-making. Water treatment MFCA model Water management accounting Water loss Contingency theory Imuezerua, Emmanuel O. aut Enthalten in Environment, development and sustainability Springer Netherlands, 1999 23(2020), 2 vom: 12. März, Seite 2243-2260 (DE-627)247370592 (DE-600)1438730-X (DE-576)27365103X 1387-585X nnns volume:23 year:2020 number:2 day:12 month:03 pages:2243-2260 https://doi.org/10.1007/s10668-020-00672-7 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-GGO SSG-OLC-WIW SSG-OLC-FOR GBV_ILN_26 74.60$jRaumordnung$jStädtebau: Allgemeines VZ 106413708 (DE-625)106413708 74.60$jRaumordnung$jStädtebau: Allgemeines VZ 106413708 (DE-625)106413708 83.46$jEntwicklungsökonomie VZ 106414925 (DE-625)106414925 AR 23 2020 2 12 03 2243-2260 |
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Improving water pricing decisions through material flow cost accounting model: a case study of the Politsi Water Treatment Scheme in South Africa |
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Abstract The challenge of water pricing by water treatment schemes is related to the inability of the traditional cost accounting method to provide enough water purification-related cost information to assist water scheme managers in making informed water management decisions. We adopted the material flow cost accounting (MFCA) model to capture water purification-related costs in highlighting inefficiencies in the water purification process and to adequately align other systems’ cost to the cost of water loss for effective water management decisions. We conducted a case study of the Politsi Water Treatment Scheme (PWTS) in South Africa to assist the management in making informed water management decisions by revealing inefficient processes, water loss volume and corresponding costs. Findings reveal that the water scheme is operating at a loss because of high water purification overhead costs. Furthermore, we found that the current input–output measurement approach used at PWTS is substantially inefficient in capturing water loss and water-related costs during purification. We recommend that the adoption of the MFCA model by Politsi should not be intended as a one-off project but should be gradually integrated into the existing system to realise consistent improvement in determining the volume of water loss and its related costs information for effective decision-making. © Springer Nature B.V. 2020 |
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Abstract The challenge of water pricing by water treatment schemes is related to the inability of the traditional cost accounting method to provide enough water purification-related cost information to assist water scheme managers in making informed water management decisions. We adopted the material flow cost accounting (MFCA) model to capture water purification-related costs in highlighting inefficiencies in the water purification process and to adequately align other systems’ cost to the cost of water loss for effective water management decisions. We conducted a case study of the Politsi Water Treatment Scheme (PWTS) in South Africa to assist the management in making informed water management decisions by revealing inefficient processes, water loss volume and corresponding costs. Findings reveal that the water scheme is operating at a loss because of high water purification overhead costs. Furthermore, we found that the current input–output measurement approach used at PWTS is substantially inefficient in capturing water loss and water-related costs during purification. We recommend that the adoption of the MFCA model by Politsi should not be intended as a one-off project but should be gradually integrated into the existing system to realise consistent improvement in determining the volume of water loss and its related costs information for effective decision-making. © Springer Nature B.V. 2020 |
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Abstract The challenge of water pricing by water treatment schemes is related to the inability of the traditional cost accounting method to provide enough water purification-related cost information to assist water scheme managers in making informed water management decisions. We adopted the material flow cost accounting (MFCA) model to capture water purification-related costs in highlighting inefficiencies in the water purification process and to adequately align other systems’ cost to the cost of water loss for effective water management decisions. We conducted a case study of the Politsi Water Treatment Scheme (PWTS) in South Africa to assist the management in making informed water management decisions by revealing inefficient processes, water loss volume and corresponding costs. Findings reveal that the water scheme is operating at a loss because of high water purification overhead costs. Furthermore, we found that the current input–output measurement approach used at PWTS is substantially inefficient in capturing water loss and water-related costs during purification. We recommend that the adoption of the MFCA model by Politsi should not be intended as a one-off project but should be gradually integrated into the existing system to realise consistent improvement in determining the volume of water loss and its related costs information for effective decision-making. © Springer Nature B.V. 2020 |
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