Abstract: According to the removal amount of solid waste， separate collecting， treatment situation， and the supporting policies on MSW classification， environmental health labor quota standards issued by China， L city and located province. Combining with the actual costs incurred in the process of MSW classification， and referring to the other cities’ funds. The full costing unit price accounting method was adapted for the collection by classification and calculation of the collection， transportation and disposal costs of low-value recyclables， food waste， hazardous waste， residual waste， and bulky waste respectively， included personnel costs， machinery costs， consumables costs， overheads， profits， taxes， etc. The cost of collection， transportation and treatment of each type of MSW were calculated， and could provide a decision-making basis for the subsequent establishment of MSW charging system.

Key words: domestic waste, treatment costs, measure