PL
W artykule rozpatrywane są problemy mechanizmów oddziaływania na kształtowanie się poziomu kosztów zakładów wodociągów. Kolejno omawiane są: przemiany struktury kosztów w układzie rodzajowym, model kosztów w układzie stanowiskowo-kalkulacyjnym, wpływ zmian ilości wody dostarczanej odbiorcom na poziom kosztów jednostkowych oraz zróżnicowanie wysokości kosztów 1 m3 wody dostarczonej różnym grupom odbiorców.
EN
This article concerns the problems of mechanisms which affect the shaping of the level of costs incurred by water supply and sewerage companies. The analysis performed made it possible to highlight the three most important regularities. Firstly, the presented model of costs involving calculations for work places shows that the top management and employees of the company are not particularly able to affect the level of costs, for they depend on the locally varying natural conditions, the type and size of technical equipment, and the physical and functional structure of the area serviced. Secondly, in economic terms, the presented structure of costs indicates a very high proportion of fixed costs. As a result of this, each change in the size of operations brings about a change in the level of costs which is completely independent of the company. E.g., reduction of the size of operations causes a distinct increase in unit costs. Thirdly, the performed calculations point out that the level of unit costs is considerably affected by the structure of consumption by particular user groups, particularly their characteristic irregularity in use. E.g., an increase in this irregularity causes unit costs to grow.