The increasing costs and complexities of solid waste handling require new, more sophisticated management techniques. Data on performance and the costs of operation and ownership are essential for the use of these management tools. Hence, an adequate information system is a prerequisite to effective management. Although cost accounting represents only one part of the total information system, its design, installation, and utilization can represent the most significant step in the development of effective solid waste management. The proposed system provides a guide to the type and quantity of information to be collected, its classification, and the method of collection. It is intended to be of use to municipal or private personnel involved in landfill operation and ownership.