Analýza nákladů a přiměřeného zisku v rámci regulace cen v podmínkách vybrané obchodní společnosti oboru vodovodů a kanalizací

Abstract

The purpose of the thesis is to identify terms and evaluate options for using the binding guidelines and procedures in appraisal of economic efficiency of basic price regulations in water and wastewater business. The theoretical parts gives general background to regulation of water and wastewater business and presents methods to be used for calculation of the regulated prices including the profit regulation. The practical part applies theoretical knowledge resulting from financial statements of Severomoravské vodovody a kanalizace Ostrava a.s., identifies data used for calculation of water and wastewater tariffs in 2015, 2016 as well as the planned tariff for 2017, analyses costs in the period concerned and investigates into reasons for changes in certain cost items in the course of time. This part also analyses the revenues and calculates and analyses the reasonable profit. The final part compares developments in the maximum reasonable profit, evaluates impacts because of amendments to law and proposes improvement measures.