乌克兰能源系统的演变和风险条件下能源公司管理会计的组织

L. Gutsalenko, Oleksandr Hutsalenko, U. Marchuk, S. Zabolotnyy
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引用次数: 0

摘要

乌克兰发展的一个基本先决条件是建立一个合理的能源系统,以满足社会的电力需求并确保国民经济的顺利运作。该研究展示了乌克兰不同类型发电厂的特点,如热能、水力、核能、地热和潮汐。此外,还指出了乌克兰对其他国家能源供应的贡献份额。今天,乌克兰联合能源系统是欧洲最重要的能源综合体之一,拥有七个区域电力系统(REES),包括第聂伯罗,西部,克里米亚,南部,西南,北部和中部。该研究展示了乌克兰消费者群体的电力消费结构。它表明了俄罗斯入侵对乌克兰能源能力的破坏程度。讨论了乌克兰利用替代能源发展电力生产的问题。永久性的风险和破坏能源系统对象的威胁促使经济实体的管理者仔细寻找快速和准确的解决问题的工具,以避免紧急情况。会计制度,特别是管理会计,提供了信息的组成部分,以满足向董事会提供作出管理决策的建议的及时性。该研究强调并描述了乌克兰能源供应公司实施管理会计的阶段。强调了管理会计在这方面的有效性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THE EVOLUTION OF THE ENERGY SYSTEMS OF UKRAINE AND THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN ENERGY COMPANIES IN CONDITIONS OF RISK
An essential prerequisite for the development of Ukraine is a rationally formed energy system that covers the electricity demand of society and assures the smooth functioning of the national economy. The study presents the characteristics of different types of power plants in Ukraine, such as thermal, hydraulic, nuclear, geothermal, and tidal. Furthermore, the share of Ukraine’s contribution to the energy supply of other countries is indicated. Today, the United Energy System of Ukraine is one of Europe’s most significant energy com- plexes with seven regional electric power systems (REES), including Dnipro, Western, Crimean, Southern, Southwestern, Northern, and Central. The research presents the structure of electricity consumption by consumer groups in Ukraine. It indicates the extent of the destruction of Ukraine’s energy capacities by Russia’s invasion. The issue of developing electricity production from alternative energy sources in Ukraine is discussed. Permanent risks and the threat of destruction of energy system objects encourage managers of economic entities to carefully search for quick and accurate problem-solving tools for avoiding critical situations. The accounting system, in particular, management accounting, provides the in- formational component that satisfies the timeliness of providing boards with recommendations on making managerial decisions. The study highlights and describes the stages of implementation of management accounting in energy supply companies in Ukraine. The effectiveness of management accounting in this aspect is emphasized.
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