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Usługi publiczne w samorządach krajów Europy Środkowej w warunkach zmian demograficznych - wyzwania wobec ilościowych badań ekonomicznych

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Baron M., Ochojski A., Polko A.
Studia Ekonomiczne
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2014
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vol. 187
36-47
EN
Demographic pressures across Central Europe strongly impact the public service sector in regions and municipalities. Setting the evidence-based systems that would support policy making in this context are of a great importance for all levels of governance, from the EU institutions to local governments. The paper presents a methodological approach to comparative studies concerning economics of public service (social care, healthcare, housing, public transport, roads, water and sewage treatment) in Central Europe. Several known approaches to this kind of studies fail due to different contextual and statistical systems. Alternative approach, based upon microeconomic data is proposed.
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Rola rachunkowości regulacyjnej w procesie wyceny usług powszechnych w Europie

80%
Raulinajtys-Grzybek M.
Studia Prawno-Ekonomiczne
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2012
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vol. LXXXVI (86)
253-273
EN
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.
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