Обліково-аналітичне забезпечення витрат на відновлювані види енергетики в Україні

Abstract

У статті розкрито особливості обліково-аналітичного забезпечення витрат на відновлювальні види енергетики в Україні. Очевидним є те, що важлива роль відводиться проблемам обліку та аналізу витрат на підприємствах енергетики. Прийняття ефективних управлінських рішень щодо доцільності використання ресурсів, розміру та видів витрат стає можливим за умови раціональної побудови бухгалтерського обліку і економічного аналізу виробничих витрат. Від цієї обліково-аналітичної інформації залежить якість і оперативність інформаційного забезпечення прийняття управлінських рішень. Ключові слова: виробництво, відновлювальна енергетика, глобалізація, витрати, раціональність, енергомісткість.

Energy is one of the most important sectors of the Ukrainian economy and a key element of modern transformations is the creation of markets of energy sale with the purpose of support the national economy. During the decades, the energy prices were lower than production costs even so for different groups of consumers were granted large subsidies. Alternative energy sources are non fossil energy sources which permanently or periodically appear in environment such as wind and solar power, geothermal, hydrothermal, wave energy and tidal, hydropower, biomass energy, landfill gas, gas of sewage treatment stations, biogas. Ukraine plans to produce 11% of electricity from renewable energy sources by 2020. At least such goal has been taken by the country joined to the European Energy Community. These all means that the government plans to continue its move towards to energy independence and reduce gas consumption and purchase natural gas from its Russian partner. Cost accounting at the power lines enterprises is grounded by improvement tendency the methods of cost accounting at the power lines enterprises, the practical use of which will allow to create necessary conditions for the rational management and control after the use of resources of power lines enterprises. On renewable energy enterprises should be applied such system of cost accounting, which provides the information needs for management of these enterprises. Thus all changes in the process of accounting and economic analysis reform must be introduced according to the formation of appropriate preconditions that display a certain stage of the revolution of market management system, which is able to ensure consistency of system development of accounting and economic analysis. Direct costs of renewable energy are directly related to the production of a certain type of product, and therefore to its cost price they are directly included under the relevant documents. Indirect costs of renewable energy are generally associated with the production of several types of products and for this reason they can not be directly attributed to the price cost of a product or other product unit cost. They are included to the price cost of separate species. Total manufacturing costs belongs to these costs. In the conditions of a competitive environment, the enterprises analyze their energy intensity of production and in the case of their critical level consider variants of transition to alternative energy. Keywords: production, renewable energy, globalization, costs, rationality, energy intensity.