{"id":2663,"date":"2024-11-11T13:30:13","date_gmt":"2024-11-11T12:30:13","guid":{"rendered":"https:\/\/www.vodarenskepohlady.sk\/?p=2663"},"modified":"2024-11-12T12:18:47","modified_gmt":"2024-11-12T11:18:47","slug":"bebuilder-2663","status":"publish","type":"post","link":"https:\/\/www.vodarenskepohlady.sk\/?p=2663","title":{"rendered":"Cenov\u00fd V\u00fdm\u011br \u2013 praktick\u00e9 zku\u0161enostis cenov\u00fdmi pravidly"},"content":{"rendered":"
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Ceny pro vodn\u00e9 a sto\u010dn\u00e9 podl\u00e9haj\u00ed cenov\u00e9 regulaci dle z\u00e1kona 526\/1990 Sb., o cen\u00e1ch, a to formou v\u011bcn\u00e9ho usm\u011br\u0148ov\u00e1n\u00ed (\u00a76 uveden\u00e9ho z\u00e1kona). To spo\u010d\u00edv\u00e1 v aplikaci cel\u00e9 \u0159ady cenov\u00fdch pravidel, kter\u00e9 regul\u00e1tor zve\u0159ej\u0148uje ve V\u00fdm\u011bru Ministerstva financ\u00ed (MF) a n\u00e1sledn\u011b kontroluje jejich dodr\u017eov\u00e1n\u00ed prost\u0159ednictv\u00edm cenov\u00fdch kontroln\u00edch org\u00e1n\u016f. V n\u00e1sleduj\u00edc\u00edm textu se budu v\u011bnovat t\u011bmto pravidl\u016fm ve V\u00fdm\u011bru Ministerstva financ\u00ed \u010d. 01\/VODA\/2022, o regulaci cen v oboru vodovod\u016f a kanalizac\u00ed, v platn\u00e9m zn\u011bn\u00ed (V\u00fdm\u011br) ze subjektivn\u00edho pohledu kl\u00ed\u010dov\u00e9ho u\u017eivatele (pracovn\u00edk \u00fatvaru pl\u00e1nov\u00e1n\u00ed a controllingu), kter\u00fd tato cenov\u00e1 pravidla mus\u00ed aplikovat v ka\u017edodenn\u00edm \u017eivot\u011b vod\u00e1rensk\u00e9 spole\u010dnosti.

V sou\u010dasn\u00e9 dob\u011b m\u00e1me za sebou ji\u017e n\u011bkolik iterac\u00ed V\u00fdm\u011bru a lze zodpov\u011bdn\u011b \u0159\u00edci, \u017ee ka\u017ed\u00fd cenov\u00fd proces p\u0159edpokl\u00e1dan\u00fd V\u00fdm\u011brem (Pl\u00e1nov\u00e1 kalkulace, Aktualizace pl\u00e1nov\u00e9 kalkulace, Vyrovn\u00e1vac\u00ed kalkulace) ji\u017e prob\u011bhl a m\u016f\u017eeme tak hodnotit jeho praktick\u00e9 ekonomick\u00e9 dopady v oblasti cenotvorby. Obecn\u011b lze konstatovat, \u017ee V\u00fdm\u011br MF p\u0159inesl celou \u0159adu zm\u011bn, kter\u00e9 maj\u00ed pozitivn\u00ed dopad. Jedn\u00e1 se nap\u0159\u00edklad o transparentn\u00ed v\u00fd\u010det ekonomicky neopr\u00e1vn\u011bn\u00fdch n\u00e1klad\u016f s vazbou na da\u0148ovou uznatelnost nebo proces vyrovn\u00e1vac\u00ed kalkulace, kdy efekty, kter\u00e9 p\u0159\u00edjemce vodn\u00e9ho a sto\u010dn\u00e9ho z\u00edskal nad r\u00e1mec kalkulace, jsou zahrnuty do n\u00e1sleduj\u00edc\u00ed kalkulace a vr\u00e1ceny kone\u010dn\u00e9mu spot\u0159ebiteli. Z\u00e1rove\u0148 v\u0161ak ve V\u00fdm\u011bru z\u016fstaly specifick\u00e9 prvky cenov\u00e9 regulace, kter\u00e9 nepln\u00ed sv\u016fj \u00fa\u010del nebo dokonce jdou proti smyslu cenov\u00e9 regulace.<\/p>\n\n\n\n

P\u0159im\u011b\u0159en\u00fd zisk<\/h4>\n\n\n\n

V sou\u010dasnosti je v\u00fdpo\u010det p\u0159im\u011b\u0159en\u00e9ho zisku (PZ) nav\u00e1z\u00e1n na reproduk\u010dn\u00ed hodnotu vodohospod\u00e1\u0159sk\u00e9ho majetku zji\u0161t\u011bnou standardizovan\u00fdm v\u00fdpo\u010dtem pro \u00fa\u010dely majetkov\u00e9 evidence (VUME). Z\u00e1rove\u0148 je hodnota PZ administrativn\u011b rozd\u011blena mezi vlastn\u00edka a provozovatele, tedy forma provozov\u00e1n\u00ed nem\u00e1 faktick\u00fd vliv na celkovou velikost PZ. Tento p\u0159\u00edstup lze hodnotit jako spr\u00e1vn\u00fd, nebo\u0165 zaji\u0161\u0165uje transparentnost v\u00fdpo\u010dtu PZ a z\u00e1rove\u0148 zaji\u0161\u0165uje pro v\u0161echny \u00fa\u010dastn\u00edky na trhu stejnou maxim\u00e1ln\u00ed hodnotu PZ.

Av\u0161ak v r\u00e1mci V\u00fdm\u011bru je z\u00e1rove\u0148 zavedeno pravidlo, kter\u00e9 omezuje meziro\u010dn\u00ed n\u00e1r\u016fst p\u0159im\u011b\u0159en\u00e9ho zisku na jednotku produkce (m3<\/sup>) na 7 %. Pro PZ n\u00e1sledn\u011b plat\u00ed, \u017ee se pro v\u00fdpo\u010det p\u0159im\u011b\u0159en\u00e9ho zisku v kalkulaci pou\u017e\u00edv\u00e1 ni\u017e\u0161\u00ed z vypo\u010dten\u00fdch hodnot. Tedy cenov\u00e1 regulace t\u00edmto postupem vytv\u00e1\u0159\u00ed dv\u011b skupiny prod\u00e1vaj\u00edc\u00edch, kdy jedna je na maxim\u00e1ln\u00ed hodnot\u011b PZ odvozen\u00e9 od hodnoty vodohospod\u00e1\u0159sk\u00e9ho majetku a ta druh\u00e1 t\u00e9to maxim\u00e1ln\u00ed hodnoty PZ nikdy nedos\u00e1hne, proto\u017ee nar\u00e1\u017e\u00ed na 7% meziro\u010dn\u00ed nav\u00fd\u0161en\u00ed. Tedy pokud dva prod\u00e1vaj\u00edc\u00ed maj\u00ed stejnou hodnotu vodohospod\u00e1\u0159sk\u00e9ho majetku, ale jeden z nich kalkuloval p\u0159im\u011b\u0159en\u00fd zisk v p\u0159edchoz\u00ed kalkulaci, je okam\u017eit\u011b sv\u00e1z\u00e1n pravidlem 7% meziro\u010dn\u00edho nav\u00fd\u0161en\u00ed. Ten druh\u00fd, pokud zisk v minulosti v kalkulaci nem\u011bl, nebo za\u010dal provozovat nov\u00fd vodohospod\u00e1\u0159sk\u00fd majetek, m\u016f\u017ee okam\u017eit\u011b dos\u00e1hnout ziskov\u00e9ho stropu. Tento postup je dle m\u00e9ho n\u00e1zoru diskriminuj\u00edc\u00ed a nef\u00e9rov\u00fd v\u016f\u010di \u010d\u00e1sti prod\u00e1vaj\u00edc\u00edch. Jedin\u00fdm spr\u00e1vn\u00fdm \u0159e\u0161en\u00edm t\u00e9to situace je zru\u0161en\u00ed pravidla 7% meziro\u010dn\u00edho nav\u00fd\u0161en\u00ed a respektov\u00e1n\u00ed ziskov\u00e9ho stropu odvozen\u00e9ho od hodnoty vodohospod\u00e1\u0159sk\u00e9ho majetku pro v\u0161echny regulovan\u00e9 subjekty na trhu.

Z\u00e1rove\u0148 sou\u010dasn\u00e1 konstrukce v\u00fdpo\u010dtu PZ nijak nepodporuje inova\u010dn\u00ed aktivity vlastn\u00edka a provozovatele; tedy jak\u00e1koliv investice bez vlivu na zm\u011bnu reproduk\u010dn\u00ed hodnoty vodohospod\u00e1\u0159sk\u00e9ho majetku nep\u0159in\u00e1\u0161\u00ed odm\u011bnu v podob\u011b dodate\u010dn\u00e9ho zisku. T\u00edm doch\u00e1z\u00ed k zakonzervov\u00e1n\u00ed sou\u010dasn\u00e9ho stavu majetku a neexistuje pro prod\u00e1vaj\u00edc\u00edho pozitivn\u00ed impuls pro hled\u00e1n\u00ed \u00faspor, a to jak v oblasti investic, tak i v oblasti provozn\u00ed. \u0158e\u0161en\u00edm by byla \u00faprava Vyrovn\u00e1vac\u00ed kalkulace, kdy by bylo mo\u017en\u00e9 pozitivn\u00ed efekty plynouc\u00ed z \u00faspor spravedliv\u011b rozd\u011blit mezi kone\u010dn\u00e9ho spot\u0159ebitele a prod\u00e1vaj\u00edc\u00edho. P\u0159\u00edkladem m\u016f\u017ee b\u00fdt finan\u010dn\u00ed model SF\u017dP, kter\u00fd rozd\u011bluje \u00faspory mezi jednotliv\u00e9 \u00fa\u010dastn\u00edky.
Regulace opr\u00e1vn\u011bnosti v\u00fd\u0161e n\u00e1jemn\u00e9ho (plat\u00ed pro odd\u00edln\u00fd model).
V sou\u010dasn\u00e9 dob\u011b tato kalkula\u010dn\u00ed polo\u017eka podl\u00e9h\u00e1 v r\u00e1mci kalkulace ceny pro vodn\u00e9 a sto\u010dn\u00e9 testu opr\u00e1vn\u011bnosti, tedy zda v\u00fd\u0161e n\u00e1jemn\u00e9ho odpov\u00edd\u00e1 pravidl\u016fm cenov\u00e9 regulace, p\u0159i\u010dem\u017e d\u016fkazn\u00ed b\u0159emeno ve vztahu ke kontroln\u00edmu cenov\u00e9mu org\u00e1nu nese prod\u00e1vaj\u00edc\u00ed. Doch\u00e1z\u00ed tak k p\u0159enesen\u00ed povinnost\u00ed vlastn\u00edka vodohospod\u00e1\u0159sk\u00e9ho majetku \u0159\u00e1dn\u011b a spr\u00e1vn\u011b stanovit n\u00e1jemn\u00e9 na prod\u00e1vaj\u00edc\u00edho, kter\u00fd n\u00e1jemn\u00e9 zahrnuje do kalkulace ceny pro vodn\u00e9 a sto\u010dn\u00e9, ale chyb\u00ed mu jak\u00e9koliv kontroln\u00ed mechanismy k ov\u011b\u0159en\u00ed spr\u00e1vnosti a opr\u00e1vn\u011bnosti.

Z\u00e1rove\u0148 se i v n\u00e1jemn\u00e9m uplat\u0148uje 7% meziro\u010dn\u00ed nav\u00fd\u0161en\u00ed p\u0159im\u011b\u0159en\u00e9ho zisku na jednotku produkce (m3<\/sup>), co\u017e je v rozporu s po\u017eadavky oborov\u00e9ho regul\u00e1tora na dostate\u010dnou tvorbu prost\u0159edk\u016f na obnovou vodohospod\u00e1\u0159sk\u00e9ho majetku. V neposledn\u00ed \u0159ad\u011b je velk\u00fdm probl\u00e9mem i v\u00fdpo\u010det n\u00e1jemn\u00e9ho ve Vyrovn\u00e1vac\u00ed kalkulaci, kde v p\u0159\u00edpad\u011b nenapln\u011bn\u00ed kalkulovan\u00fdch p\u0159edpoklad\u016f v kalkulaci n\u00e1jemn\u00e9ho (neproveden\u00ed pl\u00e1novan\u00fdch oprav apod.) vznik\u00e1 povinnost prod\u00e1vaj\u00edc\u00edho n\u00e1jemn\u00e9 zp\u011btn\u011b pon\u00ed\u017eit na opr\u00e1vn\u011bnou v\u00fd\u0161i a p\u0159ebytek odv\u00e9st kone\u010dn\u00e9mu spot\u0159ebiteli formou sn\u00ed\u017een\u00e9 ceny, p\u0159\u00edpadn\u011b dobropisem. V\u0161echny v\u00fd\u0161e popsan\u00e9 aspekty regulace v\u00fd\u0161e n\u00e1jemn\u00e9ho jsou ve sv\u00e9 podstat\u011b nefunk\u010dn\u00ed, proto\u017ee regulace m\u00ed\u0159\u00ed na subjekt, kter\u00fd nen\u00ed schopen tuto kalkula\u010dn\u00ed polo\u017eku ovlivnit ani nijak smyslupln\u011b \u0159\u00eddit.
Cenov\u00fd regul\u00e1tor by dle m\u00e9ho n\u00e1zoru m\u011bl na danou situaci reagovat a upravit V\u00fdm\u011br tak, aby bu\u010f v\u00fd\u0161e uveden\u00e9 povinnosti byly p\u0159\u00edmo p\u0159eneseny na vlastn\u00edka vodohospod\u00e1\u0159sk\u00e9ho majetku, kter\u00fd by se stal regulovan\u00fdm subjektem a p\u0159\u00edmo by zodpov\u00eddal za spln\u011bn\u00ed v\u00fd\u0161e uveden\u00fdch prvk\u016f regulace, nebo by opr\u00e1vn\u011bnost v\u00fd\u0161e n\u00e1jemn\u00e9ho na rozd\u00edl od sou\u010dasn\u00e9ho stavu, kdy se vych\u00e1z\u00ed z \u00fa\u010detn\u00edch \u00fadaj\u016f, kter\u00e9 m\u00e1 k dispozici pouze vlastn\u00edk, byla nav\u00e1z\u00e1na na ve\u0159ejn\u011b dostupn\u00e9 \u00fadaje, kter\u00e9 jsou v r\u00e1mci oboru k dispozici. Lze nap\u0159\u00edklad opr\u00e1vn\u011bnou v\u00fd\u0161i n\u00e1jemn\u00e9ho spojit s Vybran\u00fdmi \u00fadaji provozn\u00ed a majetkov\u00e9 evidence, \u00fadaji v Pl\u00e1nu financov\u00e1n\u00ed obnovy apod. Tedy upravit sou\u010dasn\u00fd nevyhovuj\u00edc\u00ed stav, kdy za velmi v\u00fdznamnou n\u00e1kladovou polo\u017eku v kalkulaci ceny pro vodn\u00e9 a sto\u010dn\u00e9 odpov\u00edd\u00e1 ten, kdo ji nen\u00ed i za vylo\u017een\u00ed velk\u00e9ho \u00fasil\u00ed schopen nijak ov\u011b\u0159it.

U 7% meziro\u010dn\u00edho nav\u00fd\u0161en\u00ed p\u0159im\u011b\u0159en\u00e9ho zisku v n\u00e1jemn\u00e9m je nutn\u00e9 postupovat obdobn\u011b jako u p\u0159im\u011b\u0159en\u00e9ho zisku v kalkulaci, tedy tuto historickou relikvii odbourat a respektovat ziskov\u00fd strop vypo\u010dten\u00fd z celkov\u00e9 hodnoty vodohospod\u00e1\u0159sk\u00e9ho majetku.
V p\u0159\u00edpad\u011b nenapln\u011bn\u00ed kalkulovan\u00fdch n\u00e1klad\u016f v n\u00e1jemn\u00e9m (tedy nap\u0159\u00edklad posunut\u00ed obnovuj\u00edc\u00edch oprav do n\u00e1sleduj\u00edc\u00edho roku) se pro Vyrovn\u00e1vac\u00ed kalkulaci p\u0159\u00edmo nab\u00edz\u00ed tento postup: Vlastn\u00edk vodohospod\u00e1\u0159sk\u00e9 infrastruktury vybran\u00e9 prost\u0159edky v n\u00e1jemn\u00e9m nevrac\u00ed kone\u010dn\u00e9mu spot\u0159ebiteli, ale \u00fa\u010dtuje a eviduje je jako rezervu pro dal\u0161\u00ed kalkula\u010dn\u00ed obdob\u00ed; tedy finan\u010dn\u00ed prost\u0159edky budou vyu\u017eity na obnovu vodohospod\u00e1\u0159sk\u00e9ho majetku v dal\u0161\u00edch letech. Tento postup by byl nav\u00edc i v souladu se zn\u011bn\u00edm z\u00e1kona 274\/2001 Sb., o vodovodech a kanalizac\u00edch, kter\u00fd vytv\u00e1\u0159en\u00ed rezervy na obnovu p\u0159\u00edmo p\u0159edpokl\u00e1d\u00e1.<\/p>\n\n\n\n

Reporting ve vztahu k jednotliv\u00fdm regul\u00e1tor\u016fm<\/h4>\n\n\n\n

V sou\u010dasn\u00e9 dob\u011b je regulovan\u00fd subjekt povinen vykazovat celou \u0159adu report\u016f ve vztahu k oborov\u00e9mu regul\u00e1torovi (Ministerstvo zem\u011bd\u011blstv\u00ed) a cenov\u00e9mu regul\u00e1torovi (Ministerstvo financ\u00ed). Reporty jsou v tuto chv\u00edli obdobn\u00e9, nikoliv v\u0161ak stejn\u00e9. Jedn\u00e1 se nap\u0159\u00edklad o jinou n\u00e1kladovou strukturu kalkulace, jin\u00fd zp\u016fsob v\u00fdpo\u010dtu zisku a tr\u017eeb apod., co\u017e zp\u016fsobuje, \u017ee je nutn\u00e9 reporty vypracovat dvakr\u00e1t, komentovat odli\u0161nosti, reportovat n\u011bkter\u00e9 \u00fadaje n\u011bkolikan\u00e1sobn\u011b apod. Opr\u00e1vn\u011bn\u011b se domn\u00edv\u00e1m, \u017ee v dne\u0161n\u00ed dob\u011b by nem\u011bl b\u00fdt probl\u00e9m vytvo\u0159it jednotn\u00fd elektronick\u00fd reportovac\u00ed n\u00e1stroj, kter\u00fd by zaji\u0161\u0165oval distribuci dat v\u0161em u\u017eivatel\u016fm t\u011bchto \u00fadaj\u016f. Z\u00e1rove\u0148 by nad t\u00edmto n\u00e1strojem \u0161lo vystav\u011bt syst\u00e9m benchmarkingu a jednoduch\u00fdm zp\u016fsobem porovn\u00e1vat anonymizovan\u00e1 data jednotliv\u00fdch vod\u00e1rensk\u00fdch spole\u010dnost\u00ed. Velmi bych se tak\u00e9 p\u0159imlouval za stabilizaci podoby kalkulace tak, aby data a jednotliv\u00e9 kalkula\u010dn\u00ed polo\u017eky byly alespo\u0148 po dobu platnosti V\u00fdm\u011bru meziro\u010dn\u011b porovnateln\u00e9.
Z\u00e1v\u011br
Dle m\u00e9ho n\u00e1zoru cenov\u00fd V\u00fdm\u011br MF v sou\u010dasn\u00e9 podob\u011b spr\u00e1vn\u011b a transparentn\u011b chr\u00e1n\u00ed opr\u00e1vn\u011bn\u00e9 z\u00e1jmy v\u0161ech \u00fa\u010dastn\u00edk\u016f na regulovan\u00e9m trhu vodohospod\u00e1\u0159sk\u00fdch slu\u017eeb. Nicm\u00e9n\u011b p\u0159etrv\u00e1v\u00e1 n\u011bkolik oblast\u00ed, kde se cenov\u00e1 regulace m\u00edj\u00ed \u00fa\u010dinkem nebo dokonce p\u016fsob\u00ed proti samotn\u00e9mu smyslu regulace. Tyto oblasti by bylo vhodn\u00e9 detailn\u011b zmapovat a n\u00e1sledn\u011b ve V\u00fdm\u011bru upravit tak, aby posilovaly funk\u010dnost a prakti\u010dnost cel\u00e9ho syst\u00e9mu regulace ceny pro vodn\u00e9 a sto\u010dn\u00e9.<\/p>\n\n\n\n

Ing. Stanislav V\u00e1\u0148a, \u010cEVAK a. s., p\u0159edseda Komise ekonomick\u00e9 SOVAK \u010cR
\u010cl\u00e1nok prevzat\u00fd z \u010dasopisu Sovak 5\/2024 kv\u011bten 2024, ro\u010d. 33.
Foto: arch\u00edv Freepik<\/p>\n","protected":false},"excerpt":{"rendered":"

Ceny pro vodn\u00e9 a sto\u010dn\u00e9 podl\u00e9haj\u00ed cenov\u00e9 regulaci dle z\u00e1kona 526\/1990 Sb., o cen\u00e1ch, a to formou v\u011bcn\u00e9ho usm\u011br\u0148ov\u00e1n\u00ed (\u00a76 uveden\u00e9ho z\u00e1kona). 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