Identyfikacja i wyodrębnianie przychodów i kosztów przewozów o charakterze użyteczności publicznej w przedsiębiorstwach transportu samochodowego
Identification and distinction of revenues and costs of public utility transport in bus enterprises

Summary/Abstract: From 2017 on, responsibility for quality and coordination of public bus transport will be held to a much greater extent by local authorities of all grades. Their task will be to organize a communication network which will meet social needs of a given area. In case of public utility transport, costs can dominate revenues. An organizer would dispose of a facility to convey a relevant recompensation to an operator. A formal requirement for its obtainment is to run separate revenues and costs evidence of executed public tasks as well as their proper identification. This paper presents typical revenues and costs for public road passenger transport and introduces an approach for their evidence, allocation, aggregation and division as well as their accounting in a context of prospective, common execution of public utility local transport.

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