摘要
The treatment of wastewater and its further reuse is an essential part of an efficient rationalization of water within the field of Environmental Management Initiatives. Opting for the regeneration of this resource will lead to an important increase in water supply. Few studies have specifically calculated the economic costs of wastewater treatment and reuse using cost accounting and management techniques. In this paper, a cost management model is designed and adapted to the wastewater treatment process. The model quantifies, in economic terms, the change of water state from treated to regenerated water, favoring more efficient decision making regarding this resource. A practical application of this model was carried out at the Wastewater Treatment Plant of Santa Cruz de Tenerife (Canary Islands – Spain). The costs of the resources consumed by the treatment plant were calculated, as well as the costs for the different activities identified in treatment and reuse processes. As a result of our calculation process, it can be noted that the reuse of wastewater is an interesting option in terms of costs compared to other existing sources of water: surface water, underground water or desalination.