Detail publikace

Cost analysis of water charge rates in the Czech Republic – Case study

OBLOUKOVÁ, A. VÍTKOVÁ, E.

Originální název

Cost analysis of water charge rates in the Czech Republic – Case study

Typ

článek v časopise ve Scopus, Jsc

Jazyk

angličtina

Originální abstrakt

The article was conceived as an initial insight into the issues related to the representation of individual type costs (e.g. material, labor costs, property depreciation, etc.) in the price of water in the Czech Republic. The aim of the article was to point out the possibility of dependence between the size of the company operating the infrastructural property of water supply and sewerage and the representation of individual costs in the water price within the framework of the case study. As a sample that formed the outputs of the case study, 14 companies were taken, which were selected according to the unified regions of the Czech Republic. Both basic mathematical methods and elementary methods used in financial analysis were used in the analysis. Within the scope of the case study, it can be stated that there is no dependence between the size of the companies and the representation of costs. Among the largest costs from the point of view of financial representation are other direct costs, where the costs of depreciation, property repairs, rental property, as well as wage costs and material costs are mainly represented. Insignificant costs include, for example, energy costs, which are only represented in the range of 1.39–5.70% of the total costs. Therefore, in order for the results included in the case study to be considered statistically relevant, it is necessary to expand the sample and confirm or refute the initial findings published in this article.

Klíčová slova

water charge rates; calculation formula; water management companies; regions of the Czech Republic; vertical analysis; horizontal analysis

Autoři

OBLOUKOVÁ, A.; VÍTKOVÁ, E.

Vydáno

1. 2. 2024

Nakladatel

Warsaw University of Life Sciences, Poland

Místo

Warsaw, Poland

ISSN

1732-9353

Periodikum

Scientific Review Engineering and Environmental Sciences

Ročník

33

Číslo

1

Stát

Polská republika

Strany od

33

Strany do

52

Strany počet

20

URL

https://srees.sggw.edu.pl/article/view/5625

BibTex

@article{BUT188369,
  author="Aneta {Oblouková} and Eva {Vítková}",
  title="Cost analysis of water charge rates in the Czech Republic – Case study",
  journal="Scientific Review Engineering and Environmental Sciences",
  year="2024",
  volume="33",
  number="1",
  pages="33--52",
  issn="1732-9353",
  url="https://srees.sggw.edu.pl/article/view/5625"
}