Обліково-аналітичний аспект паливної складової формування вартості електроенергії в енергосистемі України

Abstract

Розглянуто вплив паливної складової на процес формування вартості електроенергії в енергосистемі України через виявлення відповідних чинників, які повинні бути враховані в системі обліково-аналітичного забезпечення управління енергетичним підприємством. The influence of the fuel component of the process of value creation in the energy system of Ukraine through identifying relevant factors were considered. It should be taken into account in the system of accounting and analytical maintenance of power plants. Studying accounting and analytical aspects of the fuel component of the cost of electricity of the Ukrainian grid the relationship between fuel component and the capital intensity of individual power plants were analyzed. Highlight kinds of settings that best combine the high efficiency of fuel with relatively low unit cost, it is important to consider when forming a strategy for further development of the electricity sector in order to improve the stability of the power system of Ukraine. Also the accounting features take account of the fuel component of the cost of electricity in nuclear power plants. The cost of electricity and selected method of assessing fuel affects fuel quality. Thus, given the accounting and analytical aspects of the fuel component of value creation in the energy system should identify the following factors that affect the cost of electricity from the grid Ukraine: – choice of power plants on the characteristics of investment and fuel consumption; – regional factor allocation of power plants; – specific fuel consumption; – the possibility of financial structuring to improve the analysis and control of fuel consumption; – choose the method of writing off of fuel at dispensing in production.