Ujmowanie kosztów działalności przedsiębiorstw wodociągowo-kanalizacyjnych w księgach rachunkowych – studia literaturowe
Recognition of activities’ costs in water and sewerage companies in accounting books – literature studies

Summary/Abstract: This paper is devoted to the recognition of activities’ costs in water and sewerage companies in Polish literature. Available and analysed literature related to the recognition of activities’ costs in water and sewerage companies is very limited. The conducted studies indicate that it is almost not existing despite the fact that services provided by such companies are common in Poland. Existing literature is heavily influenced by financial accounting based on model structures of chart of accounts and classic accounting – for the purpose of financial and tax reporting. The aim of this paper is the presentation of model of recognition of activities’ costs in Polish water and sewerage companies existing in Polish literature. For this purpose the analysis of existing literature was conducted.

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