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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">finance</journal-id><journal-title-group><journal-title xml:lang="ru">Финансы: теория и практика/Finance: Theory and Practice</journal-title><trans-title-group xml:lang="en"><trans-title>Finance: Theory and Practice</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2587-5671</issn><issn pub-type="epub">2587-7089</issn><publisher><publisher-name>Financial University under The Government of Russian Federation</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26794/2587-5671-2024-28-6-154-163</article-id><article-id custom-type="elpub" pub-id-type="custom">finance-3318</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ФИНАНСОВЫЙ МЕНЕДЖМЕНТ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>FINANCIAL MANAGEMENT</subject></subj-group></article-categories><title-group><article-title>Финансовые аспекты управления твердыми отходами</article-title><trans-title-group xml:lang="en"><trans-title>Financial Aspects of the Solid Waste Management</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-7373-3593</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Альханакта</surname><given-names>О Дж.M.</given-names></name><name name-style="western" xml:lang="en"><surname>Alhanaqtah</surname><given-names>O. J.M.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Омар Жрайд Мустафа Альханакта - PhD в сфере экономики, профессор, доцент, колледж Бизнеса</p><p>Тафила</p></bio><bio xml:lang="en"><p>Omar Jraid Mustafa Alhanaqtah - PhD (Econ.), Assoc. Prof., College of Business</p><p>Tafila</p></bio><email xlink:type="simple">omarhanaqtah@yahoo.com</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Технический университет Тафила</institution><country>Иордания</country></aff><aff xml:lang="en"><institution>Tafila Technical University</institution><country>Jordan</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2024</year></pub-date><pub-date pub-type="epub"><day>04</day><month>01</month><year>2025</year></pub-date><volume>28</volume><issue>6</issue><fpage>154</fpage><lpage>163</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Альханакта О.Д., 2024</copyright-statement><copyright-year>2024</copyright-year><copyright-holder xml:lang="ru">Альханакта О.Д.</copyright-holder><copyright-holder xml:lang="en">Alhanaqtah O.J.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://financetp.fa.ru/jour/article/view/3318">https://financetp.fa.ru/jour/article/view/3318</self-uri><abstract><p>Статья посвящена финансовым аспектам управления твердыми бытовыми отходами. Цель исследования — определить общие факторы финансирования твердых отходов в развитых и развивающихся странах, структуру затрат на их утилизацию, сложности, возникающие в отношении капитальных затрат и затрат на эксплуатацию и управление, сравнить затраты на технологии утилизации твердых бытовых отходов, выяснить, как города получают инвестиционное финансирование для проектов по утилизации твердых бытовых отходов, как местные органы власти получают финансирование на эксплуатацию и обслуживание, а также провести сравнение платы пользователей за утилизацию отходов по уровню доходов и по регионам. Капитальные затраты и эксплуатационные затраты обычно финансируются по-разному. Капитальные затраты несложно сопоставить. Довольно часто некоторые важные эксплуатационные расходы не рассчитываются должным образом или даже упускаются из виду. Определить общую стоимость услуги сложно, особенно в странах с низким уровнем дохода, поскольку отдельного бюджета на управление твердыми бытовыми отходами может не быть; деньги поступают из разных источников; расходы несут несколько сторон, что затрудняет отслеживание расходов. Показано, что получение инвестиционных средств для реализации проектов по утилизации твердых бытовых отходов является сложной задачей для города в развивающейся стране по нескольким причинам: муниципальное финансирование крайне ограничено в условиях растущих объемов отходов; города, испытывающие трудности, не могут просто обратиться за кредитами, поскольку международные фондовые рынки не считают их кредитоспособными; доступность донорского финансирования для утилизации твердых бытовых отходов крайне низка, если сравнивать с другими секторами; донорское финансирование часто ограничивается развивающимися экономиками; экономические спады ограничивают доступность частного финансирования для утилизации твердых бытовых отходов.</p></abstract><trans-abstract xml:lang="en"><p>The article dwells on financial aspects of the municipal solid waste management. The aim of the article is to consider common factors of solid waste financing in developed and developing countries, to determine the structure of total costs of municipal solid waste services, to consider complications that appear in relation to capital costs and operation and management costs, to compare costs of municipal solid waste technologies, to find out how do cities obtain investment funding for solid waste management projects, how local governments obtain operational and maintenance funding, as well as to make comparison of waste management user fees by income level and by region. The following important costs consideration has been made. Capital costs and operation costs are normally financed differently. Capital costs are rather not difficult to benchmark. Quite often some important operation costs are not duly calculated or even overlooked. It is difficult to determine total cost of a service, especially in low-income countries. It is challenging task for a city in a developing country to get investment funds for municipal solid waste management projects for several reasons: municipal financing is highly limited in the context of growing volumes of waste; struggling cities can’t just apply for loans because they are not considered creditworthy by international stock markets; accessibility of donor financing for municipal solid waste management is extremely low if to compare to other sectors; donor financing is often restricted to emerging economies; economic downturns limit private funding available for solid waste management.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>отходы</kwd><kwd>капитальные затраты</kwd><kwd>затраты на эксплуатацию и обслуживание</kwd><kwd>общие затраты</kwd><kwd>факторы политики</kwd><kwd>финансирование</kwd><kwd>стоимость технологий</kwd><kwd>плата за пользование</kwd></kwd-group><kwd-group xml:lang="en"><kwd>waste</kwd><kwd>capital costs</kwd><kwd>operation and maintenance cost</kwd><kwd>total cost</kwd><kwd>policy drivers</kwd><kwd>funding</kwd><kwd>cost of technologies</kwd><kwd>user fees</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Appasamy P. 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