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

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dc.contributor.authorOblouková, Anetacs
dc.contributor.authorVítková, Evacs
dc.coverage.issue1cs
dc.coverage.volume33cs
dc.date.accessioned2025-06-20T08:59:02Z
dc.date.available2025-06-20T08:59:02Z
dc.date.issued2024-02-01cs
dc.description.abstractThe 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.en
dc.formattextcs
dc.format.extent33-52cs
dc.format.mimetypeapplication/pdfcs
dc.identifier.citationScientific Review Engineering and Environmental Sciences. 2024, vol. 33, issue 1, p. 33-52.en
dc.identifier.doi10.22630/srees.5625cs
dc.identifier.issn1732-9353cs
dc.identifier.orcid0000-0002-0630-3374cs
dc.identifier.orcid0000-0002-2028-953Xcs
dc.identifier.other188369cs
dc.identifier.researcheridAAA-6885-2019cs
dc.identifier.scopus57159908500cs
dc.identifier.urihttps://hdl.handle.net/11012/254481
dc.language.isoencs
dc.publisherWarsaw University of Life Sciences, Polandcs
dc.relation.ispartofScientific Review Engineering and Environmental Sciencescs
dc.relation.urihttps://srees.sggw.edu.pl/article/view/5625cs
dc.rightsCreative Commons Attribution-NonCommercial 4.0 Internationalcs
dc.rights.accessopenAccesscs
dc.rights.sherpahttp://www.sherpa.ac.uk/romeo/issn/1732-9353/cs
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/cs
dc.subjectwater charge ratesen
dc.subjectcalculation formulaen
dc.subjectwater management companiesen
dc.subjectregions of the Czech Republicen
dc.subjectvertical analysisen
dc.subjecthorizontal analysisen
dc.titleCost analysis of water charge rates in the Czech Republic – Case studyen
dc.type.driverarticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen
sync.item.dbidVAV-188369en
sync.item.dbtypeVAVen
sync.item.insts2025.06.20 10:59:02en
sync.item.modts2025.06.20 10:33:43en
thesis.grantorVysoké učení technické v Brně. Fakulta stavební. Ústav stavební ekonomiky a řízenícs
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