Abstract Engineering, service and finance are three main tasks of Taiwan Water Corporation. Water rate is not only the main factor which determines the financial income, but also the significant managerial means which influence the efficiency of water resources allocation. Current water rate of Taiwan Water Corporation hasn¡¦t been adjusted for at least twelve years. During these years, price index raises and people are getting more and more demanding for water quality and stability of water supply. On the other hand, it costs increasingly to develop new water resources and increase the popularity rate, not to mention about replacing pipes and improving water quality. These entire efforts make operation cost rise enormously year by year. Because the water rate can¡¦t reflect its cost for so many years, Taiwan Water Corporation has been long term in debt. This affects not only the general operation. Meanwhile, Taiwan Water Corporation also has no finance to develop water resources and improve water supply system. So it is really critical that water rate should be adjusted right away to reflect the cost of water supply reasonably. It will help a lot to improve the operation of Taiwan Water Corporation and then it can continuously provide high quality of service. This study investigates (1) current operations of Taiwan Water Corporation (2) reasonable water rate structure and calculation (3) mechanism of water rate adjustment (4) proposal of exercising the income of the increase of water rates (5) complete sets of water rate adjustment. This study suggests that water rate should be reviewed once a year. Through this procedure, Taiwan Water Corporation would build up a reasonable water rate adjustment mechanism. Then we expect that it will improve the finance of Taiwan Water Corporation. Also by raising the water rate, people would start to realize that water is valuable and limited resources and promote to achieve the goal to utilize water resources efficiently. Key words¡GAverage ¡V Cost Pricing¡AMarginal ¡V Cost Pricing¡Aand Investment Return Rate

In wastewater management big variations in flowrates, caused by precipitation, leads to high peak loads forcing treatment facilities to maintain large over capacity. Wastewater management is a capital-intensive industry, meaning that new investments are costly and should therefore be avoided. But as peak load levels increase and stricter regulations are imposed it becomes increasingly hard to maintain sufficient reduction rates and facilities are likely to face new investments if the highest flowrates can’t be reduced. One way to reduce flowrates is to charge higher prices for the peak loads through an efficient tariff design. This thesis includes a literature review to define what constitutes an efficient tariff and then moves on to develop a model including marginal cost pricing and increasing block tariff design that examine how the marginal cost price is affected by constructing the tariff in different ways. The results show that the marginal price can be significantly increased by adapting this approach compared to a two part tariff with one fixed and one variable part which is commonly used by wastewater utilities today. The biggest deciding factor will be how the marginal block is defined.

No description available.

Under perioden 2000 till 2019 ökade priset för en 30-dagarsbiljett i Stockholms kollektivtrafik med 107 %. Den kraftiga prisökningen väcker frågan huruvida kollektivtrafiken i Stockholm i dagsläget är samhällsekonomiskt effektiv eller om den är för dyr? Vad beror den kraftiga prisökningen på, är den rimlig och hur påverkar den användandet av kollektivtrafiken? Syftet med denna uppsats är att undersöka utvecklingen av SL:s biljettpriser och kostnader ur ett samhällsekonomiskt perspektiv. Detta gjorde vi genom att kartlägga och sammanställa SL:s kostnader, intäkter och priser under tidsperioden för att avgöra vad som föranleder denna prisutveckling. Utifrån teori och tidigare litteratur diskuterade vi huruvida ökningen av biljettpriser skett utifrån en samhällsekonomisk grund eller inte och hur detta påverkar SL:s finansiering. Vi skattade ett flertal elasticiteter för att mäta effekten denna prisutveckling har på kollektivtrafikens efterfrågan och hur den skulle påverkas av ytterligare subventionering. Vi kom fram till att biljettpriset ökat på grund av kostnadsökning som främst berott på nya upphandlingar och avtal samt att prissättningen och subventioneringen sker på samhällsekonomisk grund men att den inte är optimal. Vi kommer även fram till att det finns andra argument till varför kollektivtrafiken borde subventioneras ytterligare. I det stora hela kan vi konstatera att kollektivtrafiken i Stockholm, som konsekvens av ökade kostnader hänförbara till trafikupphandlingar och en ej samhällsekonomisk optimal prissättning bidrar till en för dyr kollektivtrafik. / During the period from 2000 to 2019, the price of a 30-day ticket in Stockholm's public transportation increased by 107 %. The significant price increase raises the question of whether the current public transportation in Stockholm is efficient from an economic perspective or if it is too expensive. What is the cause of this substantial price increase, is it reasonable, and how does it affect the usage of public transportation? The purpose of this essay is to examine the development of SL's (Stockholm Public Transport) ticket prices and costs from an economic perspective. To achieve this, we conducted a mapping and compilation of SL's costs, revenues, and prices during the specified time period to determine the factors driving this price development. Based on theory and previous literature, we discussed whether the increase in ticket prices has occurred on an economic basis or not, and how it affects SL's financing. We estimated several elasticities to measure the effect this price development has on the demand for public transportation and how it would be impacted by additional subsidization. We concluded that the increase in ticket prices was due to cost increases primarily stemming from new procurement and agreements and that the pricing and subsidization are based on economic principles but are not optimal. We also found other arguments for why public transportation should be further subsidized. Overall, we can conclude that public transportation in Stockholm, as a result of increased costs related to traffic procurement and suboptimal pricing based on economic factors, contributes to an excessively expensive public transportation system.

Abstract In the 1990's, a large number of Finnish hospitals began implementing new cost accounting systems, which were aimed at pricing the hospital outputs at full cost. Often the method of choice was activity-based costing, which was in the process of being transferred from the manufacturing industry to health care service production. The aim of this study is to analyse the motivations and rationale of this phenomenon in the light of three longitudinal case studies. The first case study is archival, using documents produced between 1996 and 2002. In the second case study, the data consists mainly of research diaries and personal observation and covers a hospital district activity-based costing and pricing project of 2000–2001. The third case study covers budgeting and costing development in a private, non-profit hospital by analysing documents and field notes. Institutional theory is used to interpret the findings in the three case studies. The theoretical framework used in analysing the data draws on Roberts and Greenwood's (1997) ideas, according to which an organisation's rational and efficiency-seeking actions are constrained by both economic (bounded rationality) and institutional factors. The results indicate that different constraints imposed on efficiency-seeking behaviour such as activity-based costing implementation may lead to different solutions concerning implementation. It is noteworthy that while all three case organisations represent the health care sector, their approaches to activity-based costing have been quite dissimilar. While institutional theory leads us to believe that managerial accounting systems may be converging due to the institutional pressures, evidence from the case studies supports the notion that this convergence seems limited to the adoption of the systems – function of the systems seems to remain characteristically different. / Tiivistelmä Useat suomalaiset sairaalat aloittivat 1990-luvulla laajamittaisia kustannuslaskentaprojekteja, joissa tähdättiin täyskatteiseen hinnoitteluun. Usein valittuna menetelmänä oli toimintolaskenta, jota siirrettiin teollisesta toimintaympäristöstä terveydenhuollon palvelutuotantoon. Tutkimuksen tavoitteena on tarkastella tämän ilmiön syitä ja motiiveja kolmen tapaustutkimuksen valossa, joista kaksi on sairaanhoitopiirejä ja kolmas on voittoa tavoittelemattoman yhteisön omistama yksityinen sairaala. Ensimmäisessä tapaustutkimuksessa aineisto on dokumentteihin perustuvaa arkistomateriaalia vuosilta 1996–2002. Lisäksi kustannuslaskentamallien rakennetta on tarkasteltu käymällä läpi laskelmissa tehtyjä rakenteellisia ja teknisiä ratkaisuja sekä laskentasääntöjä. Toisessa tapaustutkimuksessa aineisto koostuu pääasiassa tutkijan päiväkirjoista ja havainnoista, ja sisältää sairaanhoitopiirin laajuisen kustannuslaskenta- ja hinnoitteluprojektin kuvauksen vuosilta 2000–2001. Kolmannessa tapaustutkimuksessa käydään läpi yksityisen sairaalan budjetoinnin ja kustannuslaskennan kehitystä dokumentteihin ja tutkijan muistiinpanoihin nojautuen. Teoreettisena viitekehyksenä aineiston tulkinnassa käytetään Robertsin ja Greenwoodin (1997) rajoitetun tehokkuuden mallia, jonka mukaan organisaation tehostamispyrkimyksiä rajoittavat sekä taloudelliseen rationaalisuuteen liittyvät tekijät (rajoitettu rationaalisuus) että institutionaaliset tekijät. Tutkimuksen tulokset osoittavat, että erityyppiset rajoittavat tekijät vaikuttavat organisaatioiden tehokkuuspyrkimyksiin (joihin toimintolaskentaprojektit on luettava) siten, että lopputuloksena on erilaisia sovelluksia toimintolaskennan käyttöönotosta. On huomionarvoista, että vaikka kaikki tutkimuksen kohteena olleet tapaukset ovat erikoissairaanhoidon organisaatiota, niiden tavat ottaa toimintolaskenta käyttöön ovat olleet toisistaan hyvin poikkeavia. Vaikka institutionaaliseen teoriaan perustuvasta tutkimuksesta voikin tehdä sellaisen johtopäätöksen, että ulkoiset paineet muovaavat organisaatioita samanlaisiksi, näiden tapaustutkimusten perusteella on mahdollista väittää, että samanlaisuuden paineet liittyvät laskentajärjestelmien käyttöönottoon järjestelmien toiminnan jäädessä varsin erityyppisiksi.

This diploma thesis concerns in the use of particular ways of pricing of properties such as family houses in the Miroslav Area. In its first part, the basic terms regarding the legal, economical nomenclature are specified and pricing. The next part of work discusses the legal regulations and necessary documentsneeded for property pricing. The main aim of the work is to describe particular ways of pricing of properties. The ways of pricing which are used to evaluate family houses in this work are going to be compared among each other as well. This particular ways of evaluation will be divided into two groups - pricing according to the price regulations and pricing according to the market. The practical part is concerned in pricing of six family houses whose prices are defined in the cost and comparativemanner according to the regulation and non-regulation. The next chapter concerns in the share of price of land in the final price of property with the use of Naegeli's method. In the conclusion, an analysis of the particular ways used for counting prices of family houses is carried out and it is specified how the aspect of 'work opportunity' is involved in the pricing of family house.

Diploma thesis „Assessment of the impal of distance from Litomyšl the usual price of selected houses“ aims todescribe themethodsusedto valuereal estate andselected methods,to maketheircomparisons. This particular ways of evaluation will be devided into pricing according to the price regulations and pricing according to the market. The practical part is concerned in pricing of five family houses whose prices are defined in the cost and comparativemanner according to the regulation and non-regulation (method of direct comparison). There are also valuation of land that make up the single family houses functional units, spell using methods and using the Naegeli´s method class position. In the conclusion is stated, to what extent is the price of selected houses affected by the distance from Litomyšl.

Master‘s Thesis „Analysic of factors influencing the market value of houses in the Svitavy district“ aims to assess which factors most affect the usual price and the impact on the usual price of houses has selected location. The next task is to determine the price of houses and cost comparison (regulation) method, including land prices, which are houses in a single functional unit. Their final prices are compared with each other, together with a description of the factors that most influence the price. Partial task is to assess the impact on the price of houses have a change in the zoning plan.

The electricity market is facing major changes in the coming years, with major production facilities that must be replaced and climate targets that are required to be met. The approach to the targets in the electricity market has been to invest in renewable energy, mostly in the form of wind power. However, it is an intermittent production type where production depends on weather conditions and planning cannot be predetermined. As a result, the price of electricity has varied a lot in recent years and has also become very low, which causes profitability challenges for the electricity producers. One consequence is the closure of four nuclear reactors due to lack of profitability. This creates a more uncertain environment for the Swedish industry, which is dependent on both low electricity prices and reliable power supply. A way to counter this has been the “Energy Agreement”, that partly aims to promote the use of nuclear power for their total technical service life. The electrical system will change until 2030 in many ways, but how this will go is difficult to predict. By creating three different scenarios that reflect likely future changes, it has been possible to draw conclusions about what is necessary to change for the electricity system to be robust and competitive in the future. These scenarios consider wind power, active nuclear reactors, export opportunities and future electricity prices. These three scenarios have included identification of the most important parameters that need to be changed or considered by 2030. These parameters have been divided into price issues, delivery security and taxes with subsequent proposals. The most important items under these are to maintain the marginal cost based pricing model, create incentives for flexibility of electricity users and for manufacturers to provide the power grid with inertia. These require special focus to create a robust and flexible system, but remaining points are required as well to handle these issues. These points resulted in a framework that should form the basis for decision making. The framework should also be used in its entirety to analyze situations that may arise during the transition from today's market to the future's renewable electricity system. / Elmarknaden står inför stora förändringar de kommande åren, med stora produktionsanläggningar som måste ersättas och klimatmål som förväntas uppfyllas. Tillvägagångssättet har på den svenska elektricitetsmarknaden varit att satsa på förnybar energi, mestadels i form av vindkraft. Det är dock ett intermittent produktionsslag där produktionen är väderberoende och inte går att planera. Elpriset har till följd av detta varierat mycket under de senaste åren och blivit väldigt lågt, något som orsakar lönsamhetsproblem för producenterna. Ett resultat av detta är stängningen av fyra kärnreaktorer till följd av bristande lönsamhet, vilket skapar en oroligare situation för den svenska industrin som är beroende av både låga elpris och en tillförlitlig eltillförsel. Ett sätt att möta konflikten mellan producenternas olönsamhet och industrins krav är Energiöverenskommelsen, som delvis syftar till att göra kärnkraften med konkurrenskraftig. Elsystemet kommer att förändras till 2030 på många vis, men hur detta kommer gå till är svårt att förutsäga. Genom att skapa tre olika scenarion som speglar troliga framtida förändringar, har det gått att dra slutsatser om vad som är nödvändigt att förändra för att elsystemet ska vara robust och konkurrenskraftigt även i framtiden. Dessa scenarion tar hänsyn till vindkraftsutbyggnad, aktiva kärnreaktorer, exportmöjligheter och framtida elpris. Dessa tre scenarion har inburit identifiering av de viktigaste parametrar som måste förändras eller tas i beaktande till 2030. Dessa har delats upp i prisfrågor, leveranssäkerhet samt skatter med efterföljande förslag. De viktigaste punkterna under dessa är att behålla marginalprissättningen, skapa incitament för flexibilitet hos elanvändare och för producenter att tillhandahålla svängmassa. Dessa kräver särskilt fokus för att skapa ett robust och flexibelt system, men resterande punkter behövs för att hantera dessa frågor. Dessa punkter resulterade i ett ramverk som bör ligga till grund för beslutsprocesser. Ramverket bör också användas i sin helhet för att analysera situationer som kan uppstå under omställningen från dagens marknad till framtidens förnybara elsystem.