Economics Working Papers, 2019 (vol. 3), issue 1

Provable Loss Analysis - Evaluation of Financial Health in Public Transportation from Accounting Viewpoint

Telecký Martin

Economics Working Papers 2019, 3(1):7-72 | DOI: 10.32725/ewp.2019.001356  

The submitted paper analyses the financial health evaluation of the public transport company. The main goal of the paper is to analyse determining of the provable loss amount in the public line transport, track-based transport and municipal public transport pursuant to Government Decree No. 493/2004 Sb., Regulation No. 241/2005 Sb. and Regulation No. 296/2010 Sb. and the methods of payment of subsidies in the regional and long-distance transport. Basic characteristics or the explanatory power of individual legal regulations addressing the issue of economically substantiated costs and revenues and the payment of the relevant amount of compensation (subsidy)...