Waste frying oils (WFO) can be a good source for the production of biodiesel because this raw material is not part of the food chain, is low cost and can be used in a way that resolves environmental problems (i.e. WFO is no longer thrown into the sewage network). The goal of this article is to propose a method to evaluate the costs of biodiesel production from WFO to develop an economic assessment of this alternative. This method embraces a logistics perspective, as the cost of collection of oil from commercial producers and its delivery to biodiesel depots or plants can be relevant and is an issue that has been little explored in the academic literature. To determine the logistics cost, a mathematical programming model is proposed [...]