Rachunek kosztów usług zbiorowego zaopatrzenia w wodę i zbiorowego odprowadzania ścieków. Pomiar, ujmowanie, kontrola i sprawozdawczość

Roman Kotapski


The main academic aim of this paper is diagnosing the state of the cost accounting and building a reference model of cost accounting for the public utilities (water and sewage) companies which operate in conditions of a natural monopoly, as well as to provide a model for setting tariffs and prices of the services of communal water supply and sewage disposal. The paper contains: –– presentation of the tasks of a commune in the area of providing the general services and of the condition and evolution in the market of public utilities, –– presentation of the evolution in the modeling of the cost account made for the purposes of company management, –– diagnosis of the current state of cost calculation for the activities of the water and sewage companies, –– verification of the applied principles of cost accounting and setting the prices for the communal water supply and sewage disposal, –– proposals for further improving the cost accounting in the companies providing water and sewage services, –– verification of the currently used models of setting tariffs and prices for the communal supply of water and sewage, –– a reference model of setting tariffs and prices for the provision of the communal supply of water and disposal of sewage
Other language title versionsCost accounting in the communal services of water provision and sewage disposal. Measure, calculation, controlling and reporting
Book typeMonograph
Author Roman Kotapski (MISaF / IR / DoCMAaC)
Roman Kotapski,,
- Department of Costing, Management Accounting and Control
PublisherWUE Publishing House, MNiSW [80] [Wroclaw University of Economics]
Publishing place (Publisher address)Wrocław
Issue year2017
Publication size in sheets13.95
Languagepl polski
Kotapski_Rachunek_kosztow_uslug_zbiorowego_zaopatrzenia_w_wode.pdf 2,65 MB
Score (nominal)100
Score correctionScore increased (at least one author declares Humanities, Social sciences or Theological science)
ScoreMinisterial score = 100.0, 21-08-2019, MonograhOrBookNotMainLanguagesAuthor
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