- Tytuł:
-
Rola rachunkowości regulacyjnej w procesie wyceny usług powszechnych w Europie
The role of regulatory accounting in pricing of universal services in Europe - Autorzy:
- Raulinajtys-Grzybek, Monika
- Powiązania:
- https://bibliotekanauki.pl/articles/596165.pdf
- Data publikacji:
- 2012
- Wydawca:
- Łódzkie Towarzystwo Naukowe
- Tematy:
-
Rachunkowość
Wycena w rachunkowości
Wycena
Regulacje prawne
Usługi
Koszty usług
Accounting
Valuation in accounting
Valuation
Legal regulations
Services
Cost of services - Opis:
- The article attempts to identify the role of regulatory accounting in the formulation of prices of universal services. Universal service has been defined in the study as a specific sort of public service which cannot be provided effectively on the free market and which at the same time should be available in a coherent, continuous and non-discriminatory way to all citizens. The provision of universal services is subject to regulation by public authorities. One of the regulated areas is the method of price-setting. The analysis of the legal acts regulating regulatory accounting for universal services, as well as good practices used by providers it can be concluded that prices should be formed on the basis of cost information generated by the provider in a specific accounting system subject to regulations. This system is called regulatory accounting. The author defined two general rules on how to build the regulatory accounting system, and specifically the costing system, to make it useful for pricing of universal services. These include: the principle of causality and the principle of economic efficiency.
- Źródło:
-
Studia Prawno-Ekonomiczne; 2012, LXXXVI (86); 253-273
0081-6841 - Pojawia się w:
- Studia Prawno-Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł