Влияние регулятора на организацию учета затрат на предприятиях сектора водоснабжения и водоотведения

Abstract

The organization of cost accounting in water supply and sewerage sector plays a special role forasmuch as the revenue from water supply and sewerage services is not fully controlled by the enterprise and the prices for these services are not set by the enterprise itself. Thus, the cost accounting models for such enterprises depend not only on accounting standards, but also on the requirements of third parties involved in the provision of water supply and sewerage services, including at the administrative level. Since there are no specific sectoral instructions in the Republic of Moldova for recording and planning the cost of services in the field of water supply and wastewater disposal, enterprises operating in this sector should organize the cost accounting, taking into account the requirements of the regulator of this sector, which, based on the information of enterprises' costs of water supply and sewerage takes decisions, mandatory for execution, regarding tariffs for these services. JEL: M41