Cost analysis of water charge rates in the Czech Republic – Case study
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Date
2024-02-01
Authors
Oblouková, Aneta
Vítková, Eva
0000-0002-0630-3374Advisor
Referee
Mark
Journal Title
Journal ISSN
Volume Title
Publisher
Warsaw University of Life Sciences, Poland
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Abstract
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.
Description
Citation
Scientific Review Engineering and Environmental Sciences. 2024, vol. 33, issue 1, p. 33-52.
https://srees.sggw.edu.pl/article/view/5625
https://srees.sggw.edu.pl/article/view/5625
Document type
Peer-reviewed
Document version
Published version
Date of access to the full text
Language of document
en
Study field
Comittee
Date of acceptance
Defence
Result of defence
Document licence
Creative Commons Attribution-NonCommercial 4.0 International
http://creativecommons.org/licenses/by-nc/4.0/
http://creativecommons.org/licenses/by-nc/4.0/