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Assessing Cost Recovery

Assessing Cost Recovery : A New Comparative Framework in Line with WFD Article 9.

・ISBN 978-3-631-61371-9 hard

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著者・編者Ammermüller, Britta,
シリーズKommunalwirtschaftliche Forschung und Praxis
出版社(P. Lang, SZ)
出版年月2011
ページ数376 pp.
言語ENG
ニュース番号<594-L232 594-L778>

解説

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.