Abstract

The main goal of this research is to alocate costs by type to cost bearers. Two basic bearers of costs have been defined in the public electricity company in Serbia (hereinafter referred to as the company), although it is a homogeneous product: 1. electricity from lignite thermal power plants and 2. electricity from hydropower plants. In that sense, we have carried out a set of procedures through which the costs per unit of product were incurred (in this case, the unit of production is 1 MWh of electricity). First, on the basis of the costs that the company records in its income statements during 2017, 2018 and 2019, it is estimated how much expenditure the company has and bears, i.e. the state (since it is a public company) for the production of 1MWh. Then, the cost price was "upgraded" with those expenses that are "not seen" directly in the company's income statement, but are paid by society and the state in other ways. In this way, based on available data, we determined the cost of 1MWh of electricity produced from lignite for Serbian citizens today, and estimated how much it could cost in the near future, when access to electricity production based on unfair competition based on neglecting health costs and effects global warming.

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