Sammanfattning
Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.
Originalspråk | Svenska |
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Utgivningsort | Kristianstad |
Förlag | Department of Business Studies, Kristianstad University College |
Status | Publicerad - 2001 |
Publikationsserier
Namn | Working paper series |
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Nr. | 2001:1 |
ISSN (tryckt) | 1650-0636 |
Nationell ämneskategori
- Studier av offentlig förvaltning (50905)