Koszty zbiorowego zaopatrzenia w wodę i zbiorowego odprowadzania ścieków na potrzeby kształtowania taryf
Costs of water supply system and sewage collection system with the purpose of creating scales of charges

Summary/Abstract: The article is devoted to the issue of cost of water supply system and sewage collection system with the purpose of creating scales of charges. The paper presents legal circumstances and related problems of presenting the cost of water and sewerage companies that are the base for creating scales of charges. The paper presents a critical analysis of presenting the summary of costs of water and sewerage companies in tariff request. The paper presents an analysis of existing literature in the area of cost accounting related to such services and an analysis of published avaiable tariff requests. The presented conclusion were drawn based on author’s implementation of budgeting and controlling systems in water and sewerage companies and the creation of their chart of accounts.

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