Redovisning och beräkning av kapitalkostnader i kommunala va-verksamheter

Torbjörn Tagesson

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    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.

    FörlagDepartment of Business Studies, Kristianstad University College
    StatusPublicerad - 2001


    NamnWorking paper series
    ISSN (tryckt)1650-0636

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