Home  Journals  Economic Analysis: Theory and Practice  36(165) - 2009 December

Accounting and analytical support of costs optimization in electricity companies

Available online: 25 December 2009

Subject Heading: MANAGERIAL ACCOUNTING AND COST ANALYSIS

JEL Classification: 

At present time, considering usage mechanisms of full cost pricing, high level of deterioration of basic production funds, problems of costs optimization and choice the effective and rational method of costs accounting in electricity complex is became relevant. The authors offer accounting and analytical support for the costs build on the basis of normative accounting of costs with new approaches to establish norms and standards for individual cost items, taking into account industrial characteristics of electricity companies. Particular attention is paid to documenting, accounting and tax costs for the purchase of electricity to compensate for losses in the transmission over electricity circuit.

Keywords: normative method of costs accounting, technical, commercial losses, electricity company, method «Cost+», normative electro line

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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