Determining of Provable Loss in Municipal Bus Transport and Its Influence on Public Budgets in Sparsely Populated Areas of the Czech Republic

摘要

This paper is aimed to compare two regulations concerned with the issue of determining the amount of a provable loss or, newly, a compensation, i.e. Government Decree No. 493/2004 Sb., regulating the provable loss in the public line transport and specifying the method of the exercise of the professional government supervision in the road transport over funding the traffic services, and Regulation No. 296/2010 Sb. on the procedures for establishing the financial model and setting the maximum amount of the compensation. Both regulations suggest the different methodology for determining the amount of compensation in a transport company for the accounting period. The goal is to analyse which methodology encourages the explanatory power of individual items of economically substantiated costs and revenues and whether it has a consistent influence on the final value of compensation. The question is raised of whether we can achieve the same or at least a similar amount of compensation if both methodologies of the provable loss or compensation calculation are applied in the municipal bus transport.