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Assessing Cost Recovery
Britta Ammermüller
其他書名
A New Comparative Framework in Line with WFD Article 9
出版Peter Lang, 2011
主題Business & Economics / GeneralBusiness & Economics / Accounting / GeneralBusiness & Economics / Economic HistoryBUSINESS & ECONOMICS / Real Estate / GeneralBusiness & Economics / Economics / TheoryBusiness & Economics / Corporate & Business HistoryComputers / Business & Productivity Software / Office SuitesNature / Natural ResourcesPhilosophy / MethodologyScience / GeneralScience / Life Sciences / Ecology
ISBN36316137179783631613719
URLhttp://books.google.com.hk/books?id=6HNIXwAACAAJ&hl=&source=gbs_api
註釋This study proposes a comparative accounting framework for assessing cost recovery of water supply and sewerage services for households and agriculture in line with the requirements of Article 9 of the EU Water Framework Directive (WFD). It provides an integrative analysis of the partly contradictory objectives of Article 9 and the Directive's approach to cost recovery. The book defines cost categories and accounting guidelines in line with the specific requirements of WFD Article 9. On this basis, an integrative framework for analysing different financing schemes for water services provision and their compliance with the objectives of Article 9 is developed, along with a pragmatic approach for the incorporation of environmental and resource costs in the overall cost recovery analysis.