СИСТЕМАТИЗА́ЦІЯ ВИТРАТ ОПЕРАЦІЙНОЇ ДІЯЛЬНОСТІ ЕЛЕКТРОЕНЕРГЕТИЧНИХ ПІДПРИЄМСТВ

Abstract

The study of the article is based on the systematization of operating costs according to classification features, which are considered in the works of modern qualified scientists and are used in the practical activities of Ukrainian electric power enterprises. The obtained made it possible to analyze and develop an approach to the use of systematization of operating costs of electricity enterprises for accounting purposes. In turn, this will ensure the provision of truthful and useful information for external and internal users necessary for analytical calculations, and the principle of reliability and completeness, regarding the reflection of operating costs. The results of the study conducted on the basis of the energy distribution company show that the basis for the formation of the cost of production is actually the cost of purchased electricity. In turn, this has a direct impact on the formation of the financial result of the enterprise. Therefore, it should be understood that costing items for this industry are not typical for other companies. Modern conditions of reforms of the electricity market of Ukraine, passes to the competitive mechanism. Which provides for bilateral agreements between producers and consumers, suppliers. These changes should have a positive impact on the work of electricity companies, which in turn will reduce the price formed on the basis of true cost, for end users of electricity.