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THE ANALYSIS STRUCTURES OF THE COSTS AND OF THE RELATIONSHIP BETWEEN COSTS AND REVENUES IN THE SECTOR OF SEWERAGE AND WASTEWATER TREATMENT IN ROMANIA

FuloP ARPAD Zoltan and Bako Kinga Erzsebet
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FuloP ARPAD Zoltan: THE UNIVERSITY 1 DECEMBRIE 1918 ALBA IULIA AND SAPIENTIA UNIVERSITY CLUJ-NAPOCA
Bako Kinga Erzsebet: UNIVERSITY 1 DECEMBRIE 1918 ALBA IULIA

Annals - Economy Series, 2017, vol. 2Special, 188-196

Abstract: The analysis of costs in relation to revenues by enterprises from the branch of water and sanitation in Romania is a necessity. Through this analysis, we can have a perspective on the costs and revenue generated by operators of water and sewage, wastewater treatment. In a previous research we realized this sectoral analysis for the activity of drinking water. In the present research do this sectoral analysis on the activity of sewage, wastewater treatment. This research gives us an overview of the costs that they generate the activity of the treatment plant and on the structure of costs in the formation of the tariff for sewage, wastewater treatment plant. This cost structure and the relationship between the cost and the tariff applied is presented at the level of the sector of activity. As a last step, I study the correlation of costs, company size, geographical area, number of employees, respectively the correlation of the tariff with these elements, respectively, with the elements of cost found in the accounts of these enterprises.

Keywords: wastewater policy; wastewater treatment cost; wastewater tariff (search for similar items in EconPapers)
Date: 2017
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