Studies on curbside recycling

Activity based costing

A “Quebec model”

ÉEQ developed, in cooperation with RECYC-QUÉBEC and consulting firm Raymond Chabot Grant Thornton, an activity based costing (ABC) model that is unique to Quebec. The model, a first in North America, enables us to determine the net costs of curbside recycling according to category of materials and specific material that takes into account the costs of collection, transportation, sorting and conditioning, as well as of the revenues generated from the subsequent resale of those materials. The model was developed using verifiable data and studies, including the 2010 characterization study of materials collected curbside and processed in sorting centres.

A rigorous approach, relevant information

Thanks to a rigorous methodology and its adaptation to Quebec’s situation, the new ABC provides the necessary information to define a fee structure that accurately reflects the realities facing companies in order to fairly distribute the costs of the system to each category of designated materials. Today, our ABC model is inspiring other Canadian jurisdictions and was used by the Government of Quebec as the basis to establish the allocation of costs per class of materials in its December 2013 regulatory amendment. That is another achievement to bolster ÉEQ’s credibility and the impact of its initiatives.

» 2013 Summary Report

» The model in a nutshell

Last update : February-09-17

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