Accounting and analytical aspects of the fuel component of value creation in the ukrainian energy system

Authors: 
Filyppova S. V., Levytska A. V.

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.