Računovodstveno razdvajanje kao temelj modeliranja troškova u željezničkom sustavu

professional thesis

• Title (english): Accounting separation as the basis for cost modelling in rail system
• Author: Nataša Oliva Prgeša
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Committee member: Ignac Lovrek (član povjerenstva)
• Granter: University of Zagreb; Faculty of Electrical Engineering and Computing; (Department of Telecommunications); Zagreb
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2016-04-14, Croatia
• Scientific / art field, discipline and subdiscipline: TECHNICAL SCIENCES; Computing
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

U prošlosti je bilo uobičajeno da se mrežne industrije tretiraju kao prirodni monopoli, to je jedan od razloga zbog čega se obavljanje mrežnih usluga uglavnom provodilo od strane poduzeća u državnom vlasništvu. Sve do unazad nekoliko godina, ove industrije su imale strukturu u kojoj je nekonkurentna komponenta industrije bila vertikalno integrirana s potencijalno konkurentnom komponentom ili aktivnošću. Danas je opće prihvaćeno da je razdvajanje djelatnosti (engl. unbundling) od interesa za nacionalno gospodarstvo. Razdvajanje djelatnosti podrazumijeva reorganizaciju odnosa, obveza i financijskih tokova u vertikalno integriranom poduzeću. Obavezno se razdvajaju mrežne djelatnosti kao djelatnosti prirodnog monopola od djelatnosti koje se mogu tržišno natjecati. Time se izravno spriječava sukob interesa i mogućnost unakrsnog subvencioniranja pri obavljanju poslovnih aktivnosti te u konačnosti jača poslovna učinkovitost. Povrh toga s razdvajanjem djelatnosti osigurava se nepristran i transparentan pristup infrastrukturi što je od ključnog značaja za razvoj i učinkovito djelovanje. Financijski regulatorni izvještaji zasnivaju se na principu računovodstvenog odvajanja, koje podrazumijeva zasebno iskazivanje poslovnih događaja i to na način da se posebno iskažu troškovi i prihodi po pojedinim uslugama. Računovodstveno odvajanje prije svega znači odvajanje iskaza o poslovanju upravitelja infrastrukture od ostalih integriranih dijelova željezničkog sustava. Regulatorni financijski izvještaji predaju se HAKOM-u najkasnije do 30. lipnja za prethodnu godinu i obuhvaćaju slijedeće podatke, Račun dobiti i gubitka, Izvještaj o ukupnim troškovima, Izvještaj o troškovima održavanja željezničke infrastrukture i Izvještaj o troškovima regulacije prometa, te Izvještaj o sredstvima iz Državnog proračuna Republike Hrvatske. Jedan od presudnih razloga za regulaciju tržišta željezničkih usluga u Europskoj uniji jeste i potreba za nadziranjem provođenja načela i sheme za izračun naknada za korištenje željezničkih usluga. U pitanju je multidisciplinarni posao koji osim ekonomskih analiza uključuje i poznavanje tehnoloških procesa te izvjesna pravna pitanja. Analizirajući sustav određivanja i utvrđivanja pristojbi za korištenje željezničke infrastrukture na desetak europskih željeznica, zaključeno je da svaka od njih ima vlastiti pristup u izračunu naknada za pristup na infrastrukturu koji sadržava specifičnost dotične željeznice, pa tako i metodologija za izračun visine naknade u Republici Hrvatskoj.

Abstract (english)

It was common in the past for the network industry to be treated as natural monopolies. It is one of the reasons why network services providers were mainly state-owned enterprises. Until a few years ago, the industry had a structure in which the non-competitive component of the industry was vertically integrated with a potentially competitive component or activity. It is now generally accepted that the separation of activities (Eng. Unbundling) is of interest to the national economy. Unbundling of activities involves the reorganization of relations, liabilities and financial flows in a vertically integrated company. Separation of the network activities, as well as activities of natural monopolies, from the activities that can compete commercially, shall be ensured. It directly prevents conflicts of interest and the possibility of cross-subsidization in the performance of business activities and ultimately strengthens operational efficiency. In addition to the separation of activities, a fair and transparent access to the infrastructure that is essential to the development and effective action shall be ensured. The financial regulatory reports are based on the principle of accounting separation, which includes displaying the private business events in a way that shows separately costs and revenues for individual services. Accounting separation means the separation of the reports about the business infrastructure management from other parts of the integrated railway system. The regulatory financial reports shall be submitted to HAKOM until 30th of June for the previous year and shall contain the following data: Income Statement, Statement of total costs, report on the costs of the maintenance of the railway infrastructure and report on the costs of the traffic management, and the Report on the State Budget of the Republic of Croatia. One of the crucial reasons for Railway Services Market Regulation in the European Union is the need for monitoring the implementation of the principles and schemes for the calculation of fees for use of railway services. It is a multidisciplinary work that, in addition to economic analysis, includes the knowledge of technological processes and certain legal issues. By analysing the system of determining and establishing charges for the use of railway infrastructure in ten European railways, it was concluded that each of them has its own approach to the calculation of fees for access to the infrastructure containing specific respective railways, including the methodology for the calculation of the fee in the Republic of Croatia.

• Keywords: upravitelj infrastrukture; željeznički prijevoznik; željeznička infrastruktura; minimalni pristupni paket usluga; direktni troškovi; troškovi uzrokovani prometovanjem vlaka; troškovni model
• Keywords (english): infrastructure manager; railway undertaking; railway infrastructure; minimal access package; direct cost; cost that is directly incurred as a result of operating the train service; cost model
• Language: croatian
• URN:NBN: urn:nbn:hr:168:977117
• Study programme: Title: Electronic Communications Market Regulation; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni specijalist regulacije tržišta elektroničkih komunikacija (sveučilišni specijalist regulacije tržišta elektroničkih komunikacija)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Closed access
• Created on: 2022-07-20 10:36:23