In the thesis a general method of cost calculation as a means of determining the price has been used in a selected company. The influence of the method of cost calculation on company management has been analyzed. The thesis is focused on the water treatment company Slovácké vodárny a kanalizace a.s. I researched the most suitable method of calculating fresh water and waste water tariff for the company. I came to the conclusion that using the two-component form should bring the company higher profits than using the single-component form and these could be used to cover running and maintenance cost. I recommend using the two-component form.

The availability and management of water resources is a global issue, this is particularly true in countries with limited water resources, such as Palestine, which falls under the Water Stress Line (1000 m3/person/year)1. Palestine has operated under an -unstable political, economic and social conditions for more than six decades. This uncertainty has resulted in mismanagement, inefficient institutions and the over-xploitation of water resources. The main aim of this study was to produce socioeconomic indicators based on the water tariff structure in order to be pro-poor and to enable water utilities to cope with uncertainties. The study s recommendation is for a flexible, pro-poor and socially acceptable tariff structure have been based on empirical work and socio-economic data which has been collected by rigorous research and reinforced with case studies. Initial results based on a pilot survey showed that there was a 33% increase in the revenue of the water supplier equivalent to 13% of the total water costs and an increase in the number of beneficiaries that paid their bills ranging from 10.5% to 38.6%. If applied at national level, the model application based on current socioeconomic data would have a wide positive socio-economic impact in reducing poverty, financial equality, social security and reduction of the effect of uncertainties. The reform of the existing legal and institution framework are a prerequisite for the application of this kind of model. Institutional and legal reforms coupled with the application of this model, would produce a dynamic water pricing policy as part of the efforts to have an integrated water management and would serve as a tool for the national goal of poverty alleviation and food security.

O crescimento populacional, a industrialização e a expansão da agricultura no último século vêm acarretando problemas de escassez e degradação dos recursos hídricos. Desta forma, a gestão das águas passou a fazer parte das discussões políticas, sociais, econômicas e acadêmicas. A noção atual é a de que a água é um recurso finito, escasso e valorizado economicamente. Assim, a necessidade desse recurso leva fornecedores e usuários a negociarem no ambiente institucional vigente. A pesquisa teve como objetivo avaliar a influência da institucionalização da cobrança da água no mercado de fornecimento para a lavoura orizícola na Região Hidrográfica do Litoral do Rio Grande do Sul. Para atender este objetivo, foram utilizados procedimentos metodológicos qualitativos, tendo como alvo produtores orizícolas e experts, distribuídos em 47 entrevistas semi-estruturadas. Inicialmente foram identificadas e caracterizadas as dimensões do arranjo institucional dos recursos hídricos e, esses resultados permitiram a construção de cinco cená rios: realista, pessimista, otimista, conformista e resistente para a cobrança pelo uso da água. Esses cenários revelaram que o mercado de fornecimento de água para a lavoura arrozeira já está legitimado socialmente. Não há intervenção do Estado, nem dos comitês de bacia hidrográfica nas negociações entre usuários e fornecedores dos serviços de irrigação. Assim, percebe-se que a cobrança do uso da água poderá afetar a formação de preços nesse mercado, mas o poder de barganha entre as partes permanecerá àque le que já está institucionalizado. / Population growth, industrialization and expansion of agriculture in the last century have caused problems of shortage and degradation of water resources. This way, water management started making part of political, social, economic and academic discussions. The current notion is that water is a finite, scarce and economically valuable resource. So, the need of such a resource leads suppliers and users to negotiate in the ongoing institutional environment. This research’s goal was evaluating the influence of the institutionalization of water tariff charge in the market that supplies rice croplands in the Hydrographic Region of Coastal Rio Grande do Sul. In order to reach that aim, qualitative methodological procedures were used, having as goal both rice growers and experts, distributed in 47 half-structured interviews. At first, one identified and characterized the dimensions of the institutional arrangement of water resources, and such results allowed the construction of five scenarios: realistic, pessimistic, optimistic, conformist and resistant about the tariff charge for water usage. These scenarios reveal that the water-supplying market for rice growing is already socially legitimized. There is no intervention either by the state or by the committees of the hydrographic basin in the negotiations between users and suppliers of irrigation services. So, it can be noticed that tariff charging on water usage may affect the formation of prices in this market, but the bargaining power between the parties will remain the one that is already institutionalized.

O crescimento populacional, a industrialização e a expansão da agricultura no último século vêm acarretando problemas de escassez e degradação dos recursos hídricos. Desta forma, a gestão das águas passou a fazer parte das discussões políticas, sociais, econômicas e acadêmicas. A noção atual é a de que a água é um recurso finito, escasso e valorizado economicamente. Assim, a necessidade desse recurso leva fornecedores e usuários a negociarem no ambiente institucional vigente. A pesquisa teve como objetivo avaliar a influência da institucionalização da cobrança da água no mercado de fornecimento para a lavoura orizícola na Região Hidrográfica do Litoral do Rio Grande do Sul. Para atender este objetivo, foram utilizados procedimentos metodológicos qualitativos, tendo como alvo produtores orizícolas e experts, distribuídos em 47 entrevistas semi-estruturadas. Inicialmente foram identificadas e caracterizadas as dimensões do arranjo institucional dos recursos hídricos e, esses resultados permitiram a construção de cinco cená rios: realista, pessimista, otimista, conformista e resistente para a cobrança pelo uso da água. Esses cenários revelaram que o mercado de fornecimento de água para a lavoura arrozeira já está legitimado socialmente. Não há intervenção do Estado, nem dos comitês de bacia hidrográfica nas negociações entre usuários e fornecedores dos serviços de irrigação. Assim, percebe-se que a cobrança do uso da água poderá afetar a formação de preços nesse mercado, mas o poder de barganha entre as partes permanecerá àque le que já está institucionalizado. / Population growth, industrialization and expansion of agriculture in the last century have caused problems of shortage and degradation of water resources. This way, water management started making part of political, social, economic and academic discussions. The current notion is that water is a finite, scarce and economically valuable resource. So, the need of such a resource leads suppliers and users to negotiate in the ongoing institutional environment. This research’s goal was evaluating the influence of the institutionalization of water tariff charge in the market that supplies rice croplands in the Hydrographic Region of Coastal Rio Grande do Sul. In order to reach that aim, qualitative methodological procedures were used, having as goal both rice growers and experts, distributed in 47 half-structured interviews. At first, one identified and characterized the dimensions of the institutional arrangement of water resources, and such results allowed the construction of five scenarios: realistic, pessimistic, optimistic, conformist and resistant about the tariff charge for water usage. These scenarios reveal that the water-supplying market for rice growing is already socially legitimized. There is no intervention either by the state or by the committees of the hydrographic basin in the negotiations between users and suppliers of irrigation services. So, it can be noticed that tariff charging on water usage may affect the formation of prices in this market, but the bargaining power between the parties will remain the one that is already institutionalized.

O crescimento populacional, a industrialização e a expansão da agricultura no último século vêm acarretando problemas de escassez e degradação dos recursos hídricos. Desta forma, a gestão das águas passou a fazer parte das discussões políticas, sociais, econômicas e acadêmicas. A noção atual é a de que a água é um recurso finito, escasso e valorizado economicamente. Assim, a necessidade desse recurso leva fornecedores e usuários a negociarem no ambiente institucional vigente. A pesquisa teve como objetivo avaliar a influência da institucionalização da cobrança da água no mercado de fornecimento para a lavoura orizícola na Região Hidrográfica do Litoral do Rio Grande do Sul. Para atender este objetivo, foram utilizados procedimentos metodológicos qualitativos, tendo como alvo produtores orizícolas e experts, distribuídos em 47 entrevistas semi-estruturadas. Inicialmente foram identificadas e caracterizadas as dimensões do arranjo institucional dos recursos hídricos e, esses resultados permitiram a construção de cinco cená rios: realista, pessimista, otimista, conformista e resistente para a cobrança pelo uso da água. Esses cenários revelaram que o mercado de fornecimento de água para a lavoura arrozeira já está legitimado socialmente. Não há intervenção do Estado, nem dos comitês de bacia hidrográfica nas negociações entre usuários e fornecedores dos serviços de irrigação. Assim, percebe-se que a cobrança do uso da água poderá afetar a formação de preços nesse mercado, mas o poder de barganha entre as partes permanecerá àque le que já está institucionalizado. / Population growth, industrialization and expansion of agriculture in the last century have caused problems of shortage and degradation of water resources. This way, water management started making part of political, social, economic and academic discussions. The current notion is that water is a finite, scarce and economically valuable resource. So, the need of such a resource leads suppliers and users to negotiate in the ongoing institutional environment. This research’s goal was evaluating the influence of the institutionalization of water tariff charge in the market that supplies rice croplands in the Hydrographic Region of Coastal Rio Grande do Sul. In order to reach that aim, qualitative methodological procedures were used, having as goal both rice growers and experts, distributed in 47 half-structured interviews. At first, one identified and characterized the dimensions of the institutional arrangement of water resources, and such results allowed the construction of five scenarios: realistic, pessimistic, optimistic, conformist and resistant about the tariff charge for water usage. These scenarios reveal that the water-supplying market for rice growing is already socially legitimized. There is no intervention either by the state or by the committees of the hydrographic basin in the negotiations between users and suppliers of irrigation services. So, it can be noticed that tariff charging on water usage may affect the formation of prices in this market, but the bargaining power between the parties will remain the one that is already institutionalized.