Rola rachunkowości regulacyjnej w procesie wyceny usług powszechnych w Europie
Abstract
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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