Koncepcja kalkulacji kosztu netto usług powszechnych

• Autorzy: Leszek Borowiec

Warianty tytułu

EN

THE CONCEPT OF CALCULATION OF NET COST OF PUBLIC SERVICES

• Języki publikacji: PL

Abstrakty

EN

Interests operating in the public sector continues to be characterized inefficiency and lack of objective methods of assessing the financial and non-financial aspects of the operation. The purpose of this paper is to present the concept of calculating the net cost of universal service as an effective instrument that can successfully mitigate adverse effects of government intervention and self-functioning public service provider. The effect of the use of the concept of net cost of universal service is to force the raising and maintaining the efficiency of operators in the public sphere, or the possibility of public services by private entities subject to the required quality and efficiency. This article is authored by the recognition of the concept of net cost of universal service, which is the result of research and analysis of recent publications and international experience of several countries in the world, which attempted (with varying degrees of success) the implementation of this concept on a practical ground.

Słowa kluczowe

EN

PUBLIC SERVICES; CALCULATION OF COST

• Wydawca: Wydział Zarządzania - Uniwersytet Gdański
• Czasopismo: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Rocznik: 2011
• Tom: 1
• Numer: 2
• Strony: 7-17

Twórcy

autor

Leszek Borowiec

• Wyższa Szkoła Finansów i Zarządzania, Wydział Zarządzania i Finansów, Katedra Rachunkowości,