Calculation of net costs of transport services of Warsaw Bus Company  Cover Image

Kalkulacja kosztu netto usług transportowych Miejskich Zakładów Autobusowych sp. z o.o. w Warszawie
Calculation of net costs of transport services of Warsaw Bus Company

Author(s): Leszek Borowiec
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: net cost calculation concept; municipal company; public services; public transport services

Summary/Abstract: This article touches upon the issue of municipal companies’ performance efficiency. Public utilities in Poland are organized by local authorities, which leads to the conclusion that these services are not provided effectively. This results in unjustifiable burdens for local governments’ and private housholds’ budgets. A solution to the problem may be the concept of calculating the net cost for public utilities. This method allows municipalities to control public utility companies while preserving free market mechanisms. The concept has been presented on the example of the “Miejskie Zakłady Autobusowe, Sp. z o.o.” (hereinafter: the Warsaw Bus Company), the largest public carrier in the capital city of Warsaw.

  • Issue Year: 2015
  • Issue No: 398
  • Page Range: 73-83
  • Page Count: 11