Zróżnicowanie taryf za usługi zbiorowego zaopatrzenia w wodę i zbiorowego odprowadzania ścieków

Purpose – The purpose of the study is to present the results of research about usage of tariffs for supply of portable water and sewage disposal services and the possibilities of their diversi cation by water and sewerage companies. Research methodology – Survey conducted among 67 companies operating in the Lower Silesia province. Result – The conducted studies in the subject of tariffs diversi cation clearly indicate that it’s the individual decision of the company’s management. Originality/value – There are no complex searches conducted in the subject of cost accounting of water and sewerage companies. These results could be used to create law related to establishment of tariffs.