Kalkulacja ceny sieci wodno-kanalizacyjnych dla potrzeb ich wykupu przez przedsiębiorstwa przesyłowe metodą wartości bieżącej netto

Under conditions of Polish business life the communes tend to transfer more and more often the operational management of water supply and sewage networks to companies specially created with that goal in mind. The company performing tasks which have a public utility character has on one hand an atypical owner, i.e. the commune (the territorial self-government units such as communes should naturally act as non-profit oriented entities), but on the other hand it is a business entity, which should operate in a market environment, and its management team should make profit oriented; economically justified decisions. The paper is an attempt to indicate the ways of calculating the price, which may be applied by media supplying companies to appropriately set the sales value of water supply and sewage networks built by the “private” investor. Two methods are considered based on the method of discounting cash flows. In the first paper of the series, the authors describe the specific character of the good offered for sale – that is the water supply and sewage network and focus their attention on the use of the Net Present Value method for the calculation of the sales price of the network.