Ośrodki odpowiedzialności i miejsca powstawania kosztów w przedsiębiorstwach wodociągowo-kanalizacyjnych
Responsibility centers and cost centers in water and sewerage companies

Summary/Abstract: The paper is devoted to indicate responsibility and cost centers in water and sewerage companies. It takes under consideration different organization and size of such companies. The literature studies in the area of indication of responsibility center in companies and municipal companies. The paper presents responsibility and cost centers based on authors’ own studies and implementation in municipal companies and water and sewerage companies. The indication of responsibility and cost centers in water and sewerage companies requires clear understating of how they operate. There is a need for a clear statement of the aim of such activity. The division has to include the knowledge about the way how such companies operate.

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