{"id":7488,"date":"2023-12-04T10:14:38","date_gmt":"2023-12-04T09:14:38","guid":{"rendered":"https:\/\/shukalb.al\/?p=7488"},"modified":"2023-12-07T12:48:47","modified_gmt":"2023-12-07T11:48:47","slug":"amortizimi-i-aseteve-si-kosto-e-justifikuar-per-tarifat-e-sherbimeve-ujesjelles-kanalizime","status":"publish","type":"post","link":"https:\/\/shukalb.al\/?p=7488&lang=sq","title":{"rendered":"Amortizimi i aseteve si kosto e justifikuar p\u00ebr tarifat e sh\u00ebrbimeve Uj\u00ebsjell\u00ebs Kanalizime"},"content":{"rendered":"<h1><strong>Amortizimi i aseteve si kosto e justifikuar p\u00ebr tarifat e sh\u00ebrbimeve Uj\u00ebsjell\u00ebs Kanalizime<\/strong><\/h1>\n<figure id=\"attachment_7476\" aria-describedby=\"caption-attachment-7476\" style=\"width: 228px\" class=\"wp-caption alignleft\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-7476\" src=\"https:\/\/shukalb.al\/wp-content\/uploads\/2023\/12\/Ndricim-Shani-273x300.png\" alt=\"\" width=\"228\" height=\"251\" srcset=\"https:\/\/shukalb.al\/wp-content\/uploads\/2023\/12\/Ndricim-Shani-273x300.png 273w, https:\/\/shukalb.al\/wp-content\/uploads\/2023\/12\/Ndricim-Shani.png 550w\" sizes=\"auto, (max-width: 228px) 100vw, 228px\" \/><figcaption id=\"caption-attachment-7476\" class=\"wp-caption-text\"><em>Ndri\u00e7im Shani, Kryetar i Entit Rregullator t\u00eb Ujit (ERRU)<\/em><\/figcaption><\/figure>\n<p>Reforma n\u00eb sektorin UK synon p\u00ebrmir\u00ebsimin e q\u00ebndrueshm\u00ebris\u00eb financiare t\u00eb shoq\u00ebrive UK, si dhe p\u00ebrmir\u00ebsimin e cil\u00ebsis\u00eb s\u00eb sh\u00ebrbimit ndaj konsumator\u00ebve. Nd\u00ebr arsyet kryesore te q\u00ebndrueshm\u00ebris\u00eb se dob\u00ebt financiare t\u00eb shoq\u00ebrive UK mbetet tarifat q\u00eb nuk arrijn\u00eb t\u00eb mbulojn\u00eb kostot e O&amp;M. Nga ana tjet\u00ebr q\u00ebndron edhe rreziku q\u00eb shoq\u00ebrit\u00eb t\u00eb aplikojn\u00eb pran\u00eb Entit Rregullator t\u00eb Ujit (ERRU) tarifa t\u00eb larta t\u00eb pajustifikuara ndaj konsumator\u00ebve.<\/p>\n<p>Mbetet nj\u00eb nga prioritetet kryesore t\u00eb ERRU-s\u00eb q\u00eb t\u00eb realizoj\u00eb nj\u00eb analiz\u00eb t\u00eb sakt\u00eb e t\u00eb thelluar t\u00eb propozimeve t\u00eb shoq\u00ebrive UK p\u00ebr tarifa t\u00eb reja n\u00eb m\u00ebnyr\u00eb q\u00eb ato t\u00eb mb\u00ebshteten n\u00eb kosto t\u00eb justifikuara.<\/p>\n<p>Realizimi i nj\u00eb analize p\u00ebr t\u00eb nxjerr\u00eb n\u00eb pah kostot v\u00ebrtet t\u00eb justifikuara t\u00eb operimit t\u00eb shoq\u00ebrive \u00ebsht\u00eb nj\u00eb proces i v\u00ebshtir\u00eb q\u00eb k\u00ebrkon nj\u00eb angazhim serioz dhe bashk\u00ebpunim t\u00eb ngusht\u00eb t\u00eb ERRU-s\u00eb me shoq\u00ebrit\u00eb UK. P\u00ebr k\u00ebt\u00eb kuad\u00ebr ERRU ne p\u00ebrgjith\u00ebsi k\u00ebrkon informacione shtes\u00eb ndaj shoq\u00ebris\u00eb p\u00ebr t\u00eb justifikuar kostot e propozuara.<\/p>\n<p>Aktualisht ERRU e ka orientuar fokusin n\u00eb z\u00ebrat kryesore t\u00eb kostove t\u00eb O&amp;M dhe atyre totale duke filluar me <strong><em>kostot e energjis\u00eb<\/em><\/strong> n\u00ebp\u00ebrmjet vler\u00ebsimit t\u00eb treguesit t\u00eb eficenc\u00ebs s\u00eb energjis\u00eb, me<strong><em> kostot e amortizimit, <\/em><\/strong>dhe m\u00eb tej me <strong><em>kostot e pun\u00ebs<\/em><\/strong>.<\/p>\n<p>N\u00eb metodologjin\u00eb aktuale t\u00eb miratimit t\u00eb tarifave p\u00ebrdoret metoda \u00a0\u201cKosto Plus\u201d dhe \u201c\u00c7mimit Tavan\u201d, ku n\u00eb k\u00ebt\u00eb te fundit parashikohet p\u00ebrve\u00e7 kostove t\u00eb O&amp;M t\u00eb mbulohen edhe Kostot Totale bazuar n\u00eb nj\u00eb Plan Biznesi 5 Vje\u00e7ar.<\/p>\n<p>Kriteret baz\u00eb ku mb\u00ebshtetet metodologjia jan\u00eb:<\/p>\n<ul>\n<li>Mbulimi i Kostove t\u00eb justifikuara t\u00eb O&amp;M (OPEX), ose Kostove Totale<\/li>\n<li>Vler\u00ebsimi i Performanc\u00ebs s\u00eb shoq\u00ebris\u00eb t\u00eb arritjeve t\u00eb Treguesve Ky\u00e7 t\u00eb Performanc\u00ebs.<\/li>\n<li>P\u00ebrballueshm\u00ebria e fatur\u00ebs s\u00eb sh\u00ebrbimeve UK.<\/li>\n<li>Mbrojtja e Mjedisit p\u00ebr ruajtjen e burimeve ujore nga mbi p\u00ebrdorimi.<\/li>\n<\/ul>\n<p>N\u00eb lidhje me kostot e amortizimit \u00ebsht\u00eb i njohur fenomeni negativ i vjet\u00ebrimit ose <strong><em>amortizimit<\/em><\/strong> t\u00eb aseteve t\u00eb sistemeve t\u00eb UK p\u00ebrtej jet\u00ebgjat\u00ebsis\u00eb s\u00eb dobishme t\u00eb tyre p\u00ebr shkak t\u00eb mos planifikimit nga shoq\u00ebrit\u00eb UK t\u00eb fondit p\u00ebr z\u00ebvend\u00ebsimin e tyre. Vjet\u00ebrimi p\u00ebrtej jet\u00ebgjat\u00ebsis\u00eb s\u00eb dobishme sjell premisa p\u00ebr p\u00ebrkeq\u00ebsimin e treguesve t\u00eb performanc\u00ebs s\u00eb shoq\u00ebris\u00eb n\u00eb p\u00ebrgjith\u00ebsi, rritjen e Ujit Pa t\u00eb Ardhura n\u00eb ve\u00e7anti (humbjet), si dhe rrit rrezikun e cenimit t\u00eb sigurin\u00eb s\u00eb sh\u00ebndetit publik.<\/p>\n<p>P\u00ebr rastin kur shoq\u00ebrit\u00eb UK synojn\u00eb mbulimin e Kostove Totale nevojitet nj\u00eb <strong><em>analiz\u00eb e thelluar e Kostove t\u00eb Amortizimit q\u00eb \u00ebsht\u00eb objekti kryesor i k\u00ebtij artikulli.<\/em><\/strong><\/p>\n<p>Procesi i reform\u00ebs synon q\u00eb s\u00eb shpejti mjaft nga shoq\u00ebrit\u00eb e rajonalizuara arrijn\u00eb t\u00eb mbulojn\u00eb me tarifat e propozuara mbi 100% kostot e O&amp;M duke mbuluar t\u00ebr\u00ebsisht ose pjes\u00ebrisht edhe Kostot Totale.<\/p>\n<p>Kostot e <em><u>amortizimit t\u00eb aseteve t\u00eb trup\u00ebzuara<\/u><\/em> n\u00eb regjistrat e inventarit t\u00eb aseteve t\u00eb shoq\u00ebris\u00eb duhet t\u00eb mbulojn\u00eb investimet p\u00ebr z\u00ebvend\u00ebsimin e aseteve t\u00eb vjet\u00ebruar (ve\u00e7an\u00ebrisht t\u00eb tubacioneve), dhe duhet t\u00eb jen\u00eb pjes\u00eb p\u00ebrb\u00ebr\u00ebse e kostove totale t\u00eb tarifave t\u00eb reja t\u00eb propozuara pran\u00eb ERRU-s\u00eb. N\u00eb fakt kostot totale p\u00ebrmbajn\u00eb edhe <em><u>amortizimin e aseteve t\u00eb projekteve ose investimeve n\u00eb proces zbatimi<\/u><\/em>, si dhe ato t\u00eb parashikuara q\u00eb <em><u>t\u00eb planifikuara t\u00eb fillojn\u00eb brenda periudh\u00ebs 5 vje\u00e7are t\u00eb Planit t\u00eb Biznesit<\/u><\/em><u>.<\/u><\/p>\n<p>Planifikimi i tyre duhet t\u00eb mb\u00ebshtetet nga Plani i Menaxhimit t\u00eb Aseteve (PMA), si dhe nga nj\u00eb inventar i sakt\u00eb i tyre bazuar n\u00eb vjet\u00ebrsin\u00eb (koh\u00ebn e blerjes apo nd\u00ebrtimit) duke p\u00ebrdorur normat amortizimit t\u00eb aprovuara nga ERRU n\u00eb metodologjin\u00eb aktuale t\u00eb miratimit t\u00eb tarifave.<\/p>\n<p>PMA \u00ebsht\u00eb nj\u00eb plan taktik p\u00ebr menaxhimin e infrastruktur\u00ebs dhe t\u00eb aseteve t\u00eb tjera p\u00ebr t\u00eb ofruar nj\u00eb standart sh\u00ebrbimi t\u00eb caktuar dhe \u00ebsht\u00eb i nevojsh\u00ebm p\u00ebr raportimin financiar, mir\u00ebmbajtjen dhe z\u00ebvend\u00ebsimin e aseteve.<\/p>\n<p>PMA ka si baz\u00eb inventarin e aseteve me programe kompjuterike. N\u00eb p\u00ebrgjith\u00ebsi inventari realizohet me an\u00eb t\u00eb GIS ku t\u00eb dh\u00ebnat regjistrohen, menaxhohen dhe analizohen n\u00eb m\u00ebnyr\u00eb gjeografike n\u00eb terren t\u00eb lidhura edhe me tabelat p\u00ebrkat\u00ebse t\u00eb t\u00eb dh\u00ebnave p\u00ebr objektet, si p\u00ebrmasa, materiali, koha e instalimit, vlera, etj.<\/p>\n<p>PMA mund\u00ebson nj\u00eb planifikim e financim racional t\u00eb z\u00ebvend\u00ebsimit t\u00eb aseteve n\u00eb t\u00eb ardhmen, si dhe nj\u00eb operim m\u00eb efikas t\u00eb shoq\u00ebris\u00eb mbi tarifa t\u00eb bazuara mbi informacion t\u00eb sakt\u00eb t\u00eb O&amp;M.<\/p>\n<p>N\u00eb metodologjin\u00eb aktuale t\u00eb miratimit t\u00eb tarifave, n\u00eb rastin e mbulimit t\u00eb kostove totale llogaritja b\u00ebhet duke p\u00ebrdorur metod\u00ebn e \u201c\u00c7mimit Tavan\u201d bazuar n\u00eb nj\u00eb Plan Biznesi 5 Vje\u00e7ar.<\/p>\n<p>Tarifat llogariten bazuar n\u00eb t\u00eb ardhurat e nevojshme (AN) sipas formul\u00ebs:<\/p>\n<p>AN = OPEX + CAPEX + RAB * WACC<\/p>\n<p>N\u00eb kostot OPEX ose t\u00eb O&amp;M (t\u00eb pranuara) p\u00ebrfshihen kryesisht ato t\u00eb materialeve, kimikateve, energjis\u00eb elektrike, karburantet, sh\u00ebrbime me t\u00eb tretet, taksat, pagat, sigurimet shoq\u00ebror\u00eb, si dhe kosto t\u00eb tjera, nd\u00ebrsa n\u00eb kostot CAPEX ose Kapitale (t\u00eb pranuara) amortizimi i aseteve llogaritur me jet\u00ebgjatesin\u00eb e dobishme t\u00eb aseteve t\u00eb trup\u00ebzuara (t\u00eb inventarizuara), t\u00eb atyre n\u00eb proces dhe t\u00eb planifikuara n\u00eb t\u00eb ardhmen (t\u00eb painventarizuara) brenda periudh\u00ebs 5 Vje\u00e7are t\u00eb Planit te Biznesit, p\u00ebrfshir\u00eb dhe pagesat e principalit t\u00eb huave p\u00ebr investime.<\/p>\n<p>Kostot RAB x WACC p\u00ebrb\u00ebjn\u00eb kostot e nj\u00eb fitimi t\u00eb arsyesh\u00ebm ose t\u00eb Kthimit n\u00eb Kapitale p\u00ebr nevoja eventuale t\u00eb investimeve t\u00eb paparashikuara kapitale t\u00eb shoq\u00ebris\u00eb gjat\u00eb aktivitetit 5 vje\u00e7ar n\u00eb vazhdim.<\/p>\n<p>Bazuar n\u00eb t\u00eb dh\u00ebna financiare t\u00eb raportuara nga shoq\u00ebrit\u00eb p\u00ebr vitin 2021 dhe 2022 rezulton se mjaft shoq\u00ebri pretendojn\u00eb se kan\u00eb kosto mjaft t\u00eb larta amortizimi q\u00eb arrijn\u00eb n\u00eb vlera deri mbi 50% t\u00eb Kostove Totale, si\u00e7 shihet n\u00eb Tabel\u00ebn 1.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>Tabela 1 &#8211; Kostot e Amortizimit p\u00ebr Vitin 2021 dhe 2022<\/em><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7551\" src=\"https:\/\/shukalb.al\/wp-content\/uploads\/2023\/12\/Tabela-1-Kostot-e-Amortizimit_.png\" alt=\"\" width=\"1006\" height=\"508\" srcset=\"https:\/\/shukalb.al\/wp-content\/uploads\/2023\/12\/Tabela-1-Kostot-e-Amortizimit_.png 1006w, https:\/\/shukalb.al\/wp-content\/uploads\/2023\/12\/Tabela-1-Kostot-e-Amortizimit_-300x151.png 300w, https:\/\/shukalb.al\/wp-content\/uploads\/2023\/12\/Tabela-1-Kostot-e-Amortizimit_-768x388.png 768w\" sizes=\"auto, (max-width: 1006px) 100vw, 1006px\" \/><\/p>\n<p>Nga tabela e m\u00ebsip\u00ebrme konstatohet q\u00eb Kostot e Amortizimit n\u00eb vlera t\u00eb konsiderueshme influencojn\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb dukshme n\u00eb tarifat e sh\u00ebrbimeve t\u00eb UK. Reduktimi i tyre n\u00eb p\u00ebrqindje n\u00eb vitin 2022 ka ardhur p\u00ebr shkak t\u00eb rritjes me gati dyfish t\u00eb \u00e7mimit t\u00eb energjis\u00eb elektrike.<\/p>\n<p>Llogaritja e kostove t\u00eb amortizimit t\u00eb aseteve t\u00eb trup\u00ebzuara b\u00ebhet duke patur parasysh Normat e Amortizimit t\u00eb Aseteve (jet\u00ebgjat\u00ebsis\u00eb s\u00eb dobishme), t\u00eb aprovuara n\u00eb fund t\u00eb vitit 2022 nga ERRU n\u00eb metodologjin\u00eb e re t\u00eb tarifave. Ato jan\u00eb korrigjuar n\u00eb p\u00ebrshtatje me realitetin dhe eksperienc\u00ebn nd\u00ebrkomb\u00ebtare, si\u00e7 tregohet n\u00eb Tabel\u00ebn 2.<\/p>\n<p><strong><em>Tabela 2 &#8211; Normat e Amortizimit t\u00eb Aseteve Materiale t\u00eb Sistemeve t\u00eb Furnizimit me Uj\u00eb dhe Kanalizimeve t\u00eb Ujit t\u00eb Ndour (Eksperienca Nd\u00ebrkomb\u00ebtare viti 2022).<\/em><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7554\" src=\"https:\/\/shukalb.al\/wp-content\/uploads\/2023\/12\/Tabela-2-Normat-e-Amortizimit_.png\" alt=\"\" width=\"1093\" height=\"549\" srcset=\"https:\/\/shukalb.al\/wp-content\/uploads\/2023\/12\/Tabela-2-Normat-e-Amortizimit_.png 1093w, https:\/\/shukalb.al\/wp-content\/uploads\/2023\/12\/Tabela-2-Normat-e-Amortizimit_-300x151.png 300w, https:\/\/shukalb.al\/wp-content\/uploads\/2023\/12\/Tabela-2-Normat-e-Amortizimit_-1024x514.png 1024w, https:\/\/shukalb.al\/wp-content\/uploads\/2023\/12\/Tabela-2-Normat-e-Amortizimit_-768x386.png 768w\" sizes=\"auto, (max-width: 1093px) 100vw, 1093px\" \/><\/p>\n<p>Referuar fakteve t\u00eb m\u00ebsip\u00ebrme, ERRU gjat\u00eb procesit t\u00eb analiz\u00ebs s\u00eb propozimeve p\u00ebr tarifa t\u00eb reja nga shoq\u00ebrit\u00eb UK, n\u00eb mbrojtje t\u00eb interesave t\u00eb konsumatorit <strong><em>merr n\u00eb konsiderat\u00eb vet\u00ebm kostot e justifikuara p\u00ebr amortizimin.<\/em><\/strong><\/p>\n<p>Gjat\u00eb k\u00ebtij procesi n\u00eb lidhje me kostot e amortizimit t\u00eb raportuara nga shoq\u00ebrit\u00eb, verifikohet :<\/p>\n<ul>\n<li>A ka dhe jan\u00eb respektuar prioritetet e z\u00ebvend\u00ebsimit t\u00eb aseteve bazuar n\u00eb Planin e Menaxhimit t\u00eb Aseteve q\u00eb duhet t\u00eb posedoj\u00eb shoq\u00ebria UK?<\/li>\n<li>A jan\u00eb planifikuar (llogaritur) sakt\u00eb, pra bazuar n\u00eb vlerat e inventarit t\u00eb aseteve n\u00eb regjistra dhe n\u00eb normat vjetore t\u00eb aprovuara t\u00eb amortizimit, apo vazhdohet me praktik\u00ebn e llogaritjes s\u00eb tyre me normat e jet\u00ebgjat\u00ebsis\u00eb s\u00eb m\u00ebparshme ?<\/li>\n<li>A jan\u00eb p\u00ebrdorur n\u00eb t\u00eb kaluar\u00ebn fondet e amortizimit n\u00eb destinacionin e duhur, p.sh. p\u00ebr z\u00ebvend\u00ebsimin e aseteve ?<\/li>\n<\/ul>\n<p>Nga ana tjet\u00ebr, ERRU e sheh t\u00eb arsyeshme q\u00eb n\u00eb rastin <strong><em>kur mungon PMA, n\u00eb llogaritjen e kostove t\u00eb justifikuara n\u00eb aplikim ERRU merr n\u00eb konsiderat\u00eb vet\u00ebm pjes\u00ebrisht fondin e amortizimit t\u00eb aseteve, si dhe<\/em><\/strong> <strong><em>n\u00eb aplikimin e radh\u00ebs p\u00ebr tarifa t\u00eb reja do t\u00eb marr\u00eb n\u00eb konsiderat\u00eb vet\u00ebm pjes\u00ebn e kostove t\u00eb amortizimit q\u00eb v\u00ebrtetohet me dokumente q\u00eb jan\u00eb p\u00ebrdorur p\u00ebr k\u00ebt\u00eb q\u00ebllim.<\/em><\/strong><\/p>\n<p>Konsideratat e m\u00ebsip\u00ebrme duhen mbajtur parasysh gjat\u00eb hartimit t\u00eb propozimeve p\u00ebr tarifa t\u00eb reja pran\u00eb ERRU-s\u00eb, si dhe detyrimit q\u00eb shoq\u00ebrit\u00eb UK duhet t\u00eb krijojn\u00eb, mbajn\u00eb dhe raportojn\u00eb t\u00eb dh\u00ebna gjithnj\u00eb e me t\u00eb sakta e t\u00eb verifikueshme.<\/p>\n<p>Si\u00e7 u theksua m\u00eb sip\u00ebr, ERRU n\u00eb t\u00eb ardhmen do t\u00eb thelloj\u00eb akoma m\u00eb n\u00eb detaje analiz\u00ebn p\u00ebr t\u00eb gjith\u00eb elementet e ve\u00e7anta t\u00eb kostove t\u00eb O&amp;M, ku si hap i m\u00ebtejsh\u00ebm presupozohet p\u00ebr t\u00eb p\u00ebrmir\u00ebsuar analiz\u00ebn e kostove t\u00eb justifikuara t\u00eb jen\u00eb n\u00eb ve\u00e7anti t\u00eb <strong><em>Kostove t\u00eb Pun\u00ebs, <\/em><\/strong>si dhe p\u00ebr<strong><em> Kostot e CAPEX n\u00eb lidhje me eficenc\u00ebn e investimeve t\u00eb zbatuara.<\/em><\/strong><\/p>\n<p><strong>P\u00ebrmbledhje dhe Konkluzione<\/strong><\/p>\n<p>ERRU ka si funksion kryesor t\u00eb saj mbrojtjen e interesave t\u00eb konsumator\u00ebve, krahas nxitjes p\u00ebr rritjen e q\u00ebndrueshm\u00ebris\u00eb financiare t\u00eb shoq\u00ebrive UK. P\u00ebrgjegj\u00ebsia kryesore p\u00ebr miratimin e tarifave shprehet n\u00eb realizimin e nj\u00eb procesi analize mjaft serioze dhe i thelluar n\u00eb kostot e O&amp;M t\u00eb justifikuara p\u00ebr tarifat e aprovuara p\u00ebr konsumator\u00ebt.<\/p>\n<p>Nj\u00eb aspekt mjaft i r\u00ebnd\u00ebsish\u00ebm i k\u00ebtij procesi \u00ebsht\u00eb analiza e kostove t\u00eb amortizimit q\u00eb p\u00ebrbejn\u00eb nj\u00eb komponent t\u00eb r\u00ebnd\u00ebsish\u00ebm t\u00eb kostove totale. ERRU e konsideron mjaft t\u00eb r\u00ebnd\u00ebsish\u00ebm procesin e vler\u00ebsimit t\u00eb kostove t\u00eb justifikuara, apo t\u00eb pranuara, jo thjesht\u00eb si nj\u00eb ushtrim akademik, por me r\u00ebnd\u00ebsi t\u00eb ve\u00e7ant\u00eb p\u00ebr transparenc\u00ebn dhe besueshm\u00ebrin\u00eb ndaj publikut. P\u00ebrfshirja n\u00eb metod\u00ebn e \u201c\u00c7mimit Tavan\u201d dhe e detyrimit p\u00ebr shoq\u00ebrit\u00eb q\u00eb t\u00eb hartojn\u00eb nj\u00eb Plan Biznesi 5 Vje\u00e7ar, ERRU garanton q\u00eb tarifat jan\u00eb bazuar n\u00eb nj\u00eb realitet operimi t\u00eb besuesh\u00ebm sesa n\u00eb shifra t\u00eb dyshimta t\u00eb t\u00eb dh\u00ebnave nga shoq\u00ebrit\u00eb.<\/p>\n<p>P\u00ebr m\u00eb tep\u00ebr, p\u00ebrfshirja e PMA si nj\u00eb instrument planifikimi p\u00ebr amortizimin tregon p\u00ebr nj\u00eb qasje t\u00eb p\u00ebrparuar, pjes\u00eb e metodologjis\u00eb s\u00eb re t\u00eb p\u00ebrshtatur s\u00eb fundmi. PMA nuk p\u00ebrfaq\u00ebson thjesht\u00eb nj\u00eb inventar asetesh, por nj\u00eb instrument thelb\u00ebsor planifikimi p\u00ebr struktur\u00ebn e investimeve n\u00eb t\u00eb ardhmen dhe operimin me efikasitet t\u00eb tyre. Menaxhimi si\u00e7 duhet i aseteve siguron jo vet\u00ebm q\u00ebndrueshm\u00ebrin\u00eb financiare t\u00eb shoq\u00ebris\u00eb, por garanton edhe cil\u00ebsin\u00eb dhe sigurin\u00eb e sh\u00ebrbimeve ndaj konsumator\u00ebve.<\/p>\n<p>ERRU duke pik\u00ebsynuar analiza t\u00eb thelluara jo vet\u00ebm p\u00ebr kostot e amortizimit, por edhe t\u00eb kostove t\u00eb pun\u00ebs dhe efikasitetin e investimeve, thekson forcimin e rolit t\u00eb saj shum\u00eb funksional n\u00eb procesin e miratimit t\u00eb tarifave. N\u00eb k\u00ebt\u00eb kuptim ERRU si rregullator sh\u00ebrben si gur themeli p\u00ebr nj\u00eb sektor UK solid dhe t\u00eb q\u00ebndruesh\u00ebm financiarisht.<\/p>\n<p>P\u00ebrshtatja e nj\u00eb p\u00ebrqasje t\u00eb kujdesshme dhe sistematike nga ERRU nuk \u00ebsht\u00eb vet\u00ebm nj\u00eb shembull i mir\u00eb administrimi, por edhe imperative p\u00ebr nj\u00eb q\u00ebndrueshm\u00ebri dhe integritet afat gjat\u00eb t\u00eb sh\u00ebrbimeve t\u00eb Uj\u00ebsjell\u00ebs Kanalizimeve n\u00eb vendin ton\u00eb.<\/p>\n<p><strong>Sh\u00ebnim<\/strong>: Autori i k\u00ebtij artikulli \u00ebsht\u00eb Ndri\u00e7im Shani, Kryetar i Entit Rregullator t\u00eb Ujit (ERRU)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Amortizimi i aseteve si kosto e justifikuar p\u00ebr tarifat e sh\u00ebrbimeve Uj\u00ebsjell\u00ebs Kanalizime Reforma n\u00eb sektorin UK synon p\u00ebrmir\u00ebsimin e q\u00ebndrueshm\u00ebris\u00eb financiare t\u00eb shoq\u00ebrive UK, si dhe p\u00ebrmir\u00ebsimin e cil\u00ebsis\u00eb<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[281],"tags":[],"class_list":["post-7488","post","type-post","status-publish","format-standard","hentry","category-burimi"],"_links":{"self":[{"href":"https:\/\/shukalb.al\/index.php?rest_route=\/wp\/v2\/posts\/7488","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/shukalb.al\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/shukalb.al\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/shukalb.al\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/shukalb.al\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7488"}],"version-history":[{"count":0,"href":"https:\/\/shukalb.al\/index.php?rest_route=\/wp\/v2\/posts\/7488\/revisions"}],"wp:attachment":[{"href":"https:\/\/shukalb.al\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/shukalb.al\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7488"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/shukalb.al\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}