THEORETICAL AND METHODOLOGICAL BASES OF ACCOUNTING OF ENERGY EXPENDITURE AND SAVING RESOURCES IN HEAT SUPPLY ENTERPRISES
Journal Title: Молодий вчений - Year 2017, Vol 8, Issue 48
Abstract
The issue of the need for effective energy efficiency policy implementation by heat supply companies is highlighted. The main attention is paid to the need to develop and improve the system of accounting for energy losses and accounting for energy savings through the implementation of key elements of the management accounting system. Energy expenditure management is proved to be a necessary organizational and economic prerequisite for building a competitive environment in the heat energy market and improving energy efficiency in the industry.
Authors and Affiliations
O. V. Perchuk
Keywords
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