Lyudmila A. GOLITSYNAKazan State Power Engineering University (KSPEU), Kazan, Republic of Tatarstan, Russian Federation eop100@mail.ru ORCID id: not available
Subject. The article, in a hypothetical form, offers the prospects of possible use of data on generation and utilization of various types of energy in calculating the results of company’s financial and economic activities. Objectives. I consider the role and significance of various types of energy in the system of factors, affecting the final results of company's activities. Methods. The study rests on methods of comparison, generalization, abstraction and hypotheses. Results. When analyzing the financial and economic indicators of company's activities, it is necessary to take into account the process of generation and consumption of all types of energy, and not only electricity and heat. The process of implementing each of them should be in focus of theorists and practitioners, which is especially important under conditions of optimization of energy resource use and development of a nature-like economy. Conclusions. In present-day conditions of rational use of all types of energy, searching for new reserves in the consideration of company's income and cost factors is demanded by both theorists and practitioners.
Keywords: energy, accounting policy, energy consumption, energy costs
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