ORGANIZATION OF ACCOUNTING OF CONSUMERS WITH CONSUMERS AT THE ENERGY ENTERPRISE

Abstract

Today, an extremely urgent problem at the state level is the resolution of the energy crisis, regulation in the fields of energy and utilities, the order of purchase and payment for electricity produced at electricity facilities from alternative energy sources. Therefore, the main task of this study is to analyze the organizational and methodological foundations of the organization of accounting settlements with consumers at energy companies in Ukraine. The tasks set in the work are solved with the help of a set of general scientific and specific research methods. The systematic approach allowed identifying and properly taking into account the significant accounting and analytical aspects of settlement operations with debtors of the enterprise. Historical and logical methods are used in the study of methods of organization of primary, analytical and synthetic accounting of calculations with roommates. Using the method of balance generalization, the relationship and consistency of the indicators of the calculation discipline are established. Methods of analysis, synthesis, deduction and induction were used to perform certain tasks. The peculiarities of normative-legal regulation of accounting of settlements with consumers of electricity produced by a private enterprise of «green» energy, the state and dynamics of settlements in the context of account 361 «Settlements with domestic buyers» are analyzed and systematized. The directions of improvement of accounting and analytical support of management of settlements with consumers at the private enterprise of «green» power are outlined. The regulator approved a model contract for the supply of electricity to consumers and a standard contract for the supply of electricity to consumers on the terms of universal service. But they are not sustainable – the consumer can agree with the electricity supplier the terms of such contracts and change them. Therefore, we propose to the researched PE «Mayak» when concluding a contract for the supply of electricity to the consumer to take into account the peculiarities of payments for previous periods, the state of settlement discipline, terms of settlements on receivables, etc.