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2012, № 13 (149)



Voropaeva I.I., Kurmanova A.H. SYSTEM OF THE ACCOUNT OF EXPENSES FOR EFFICIENT CONTROL THE COST PRICE OF SERVICES IN THE POWER ORGANISATIONSIn article features of the organisation of the account of expenses on transfer to consumers of electric energy are considered. On an example of the state network company problems in information support of management are revealed by the cost price of rendered services, directions of perfection of registration system are developed. The one-circular variant of reflexion of expenses with use of special accounts of the administrative account, providing gathering of the information to analytical signs demanded for management is offered.Key words: the cost price, the account of expenses, the administrative account, the analytical account.

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References:

1. "The instruction on planning, the account and costing prices electric and thermal energy in power supply systems and on power stations, expenses for transfer and energy distribution in electric and thermal networks" from April, 29th, 1971, №26-6/4

2. Dusaeva, E. M. Accounting the administrative account: the theory and practical tasks: studies. The grant / E.M. Dusaeva, A. H. Kurmanova. — М.: the Finance and statistics, 2008.

3. Kurmanova, A. H. Variant of the organisation of the industrial account // Vestnik OGU. — 2011. — № 13. — P. 286–293.

4. Varivodov, V. N. Technological aspects of decrease in losses in the capital equipment of electric networks // to Conduct in electric power industry, 2010. — № 1. — Р. 11–16.


About this article

Authors: Voropaeva I.I., Kurmanova A.H.

Year: 2012


Editor-in-chief
Sergey Aleksandrovich
MIROSHNIKOV

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