Напрямки активізації інвестиційної діяльності теплопостачальних підприємств

Abstract

The article is aimed at developing proposals for the activation of the processes of modernization of fixed assets of municipal heat and power economy. The existing state of investment activity in the field of heat supply is analyzed, «bottlenecks» are identified and proposals for the revival of the processes of modernization of heat supply systems are developed. All enterprises of municipal heat and power economy are characterized by a large level of wear of fixed assets. Low efficiency coefficient of heat-generating equipment and high heat loss during transportation (due to the degeneration of pipelines) is one of the reasons for high tariffs for heat energy with low quality and reliability of heat supply. The only way out of the current situation is the activation of investment activities of communal heat and power enterprises, mass reconstruction and modernization of equipment involved in the production, transportation and supply of heat energy. Analyses of annual reports of heat supply enterprises for 2014-2020 allowed to identify the following shortcomings in the management of investment activities: shortage of investment resources in communal heat and power enterprises; orientation in the implementation of investment activities only towards the use of deductions for depreciation; imperfection of tariff, budget and tax policy in the course of the State support of investment processes. As measures to intensify the investment activity of communal heat and power enterprises, it is proposed the following: revaluation of the cost of fixed assets of municipal heat and power enterprises; establishing the procedure according to which all accrued depreciation is included in the sources of financing of the investment program; granting tax benefits to communal utility enterprises on income tax and land fees (the provision of such tax benefits will not affect the financial condition of the community: reducing income corresponds with a decrease in the cost of providing financial assistance to a communal utility heat supply enterprise); improvement of normative legal acts regulating the issues of substantiation of tariffs for heat energy and investment programs of heat supplying enterprises, as well as control over the implementation.