Benchmarking kosztów w zarządzaniu wartością w przedsiębiorstwie wodociągowym w Polsce
The use of benchmarking in cost management to create value in the water companies in Poland

Summary/Abstract: This paper addresses the question of the use of benchmarking in the water companies in Poland in terms of cost management There have been performance benchmarking projects in the world and the benchmarking project conducted in Poland. Attention is paid to the effects of cost management in companies involved in water projects benchmarking in Germany. Against the background of the projects such as benchmarking shown waterworks company in Poland applying benchmarking in cost management.

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