Cost management of Ukrainian electric power companies

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Date

2021-10-21

Journal Title

Journal ISSN

Volume Title

Publisher

National Aviation University

Abstract

This article evolves the problem of complexity of Ukrainian electricity field in terms of the electric power companies’ cost managing. The aspect of costs for environmental protection is pointed out. The importance of the managerial accounting principles in a costs management process is mentioned.
Дана стаття розкриває проблему уураїнської електроенергетики в умовах управління витратами підприємства. Висвітлено аспект витрат на охорону навколишнього середовища. Розкрито питання важливості принципів управлінського обліку у процесі управління витрат.

Description

1. National accounting standard 16 “Costs”. URL: https://zakon.rada.gov.ua; 2. Rymar T.M. Cost management strategy of energy companies in the process of technical re-equipment. Bulletin of the National University “Lviv Polytechnic”. Problems of economics and management. № 484. 2003. P. 361 – 366; 3. Azhnakin S.H. The problems of energy saving and energy efficiency of electric power companies’ operations. Economic innovations. № 55. 2013. P.9 – 22; 4. Germany’s onshore wind expansion continues to struggle. URL: https://www.euractiv.com; 5. Fomina O.V. Managerial accounting principles. Current economic problems. № 9. 2015. P. 392 – 397; 6. “Energy saving”: Ukrainian Law of the 1 st of July 1994 № 30. URL: https://zakon.rada.gov; 7. The share of “green” energy in Ukraine has doubled in a year - the Ministry of Energy. URL: https://www.ukrinform.ua.

Keywords

cost management, managerial accounting, electric power company, Ukrainian electricity field, alternative energy, legislation, management accounting principles, управління витратами, управлінський облік, електроенергетичні підприємства, електроенергетика України, альтернативна енергетика, законодавство, принципи управлінського обліку

Citation

Fomina O. V., Hnasko O. I. Cost management of Ukrainian electric power companies // Economic and business administration development: scientific currencies and solutions: Abstracts ІІ International scientific-practical conference, Kyiv, October 21, 2021. Vol. 2. – Kyiv: NAU, 2021. – P.267-269.