Kostnadsredovisning som underlag för benchmarking och prissättning - studier av kommunal va-verksamhet
This thesis, which consists of three studies illustrating different angles of approach, discusses problems pertaining to accounting and allocation costs in municipal water and sewage enterprises. Water and sewage enterprises are financed by charges to users, and are generally run under the auspices of a municipal administration or within the framework of a municipal company. User fees are regulat