title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÑÑÑÐ° Ð·Ð°ÑÑÐ°Ñ Ð½Ð° Ð¾ÐºÐ°Ð·Ð°Ð½Ð¸Ðµ ÑÑÐ»ÑÐ³ Ð¿Ð¾ Ð¿ÐµÑÐµÐ´Ð°ÑÐµ ÑÐ»ÐµÐºÑÑÐ¸ÑÐµÑÐºÐ¾Ð¹ ÑÐ½ÐµÑÐ³Ð¸Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð Ð¡Ð Â«Ð Ð­Ð¡Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Improvement of the cost accounting system for the provision of electric power transmission services (on the example of LLC "RSÐ¡ RES")
Creators: name: ÐÐ¾ÑÑÐµÐ½Ð¸Ð½Ð°, ÐÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2022
Subjects: ÑÑÑÑ Ð·Ð°ÑÑÐ°Ñ
ÐºÐ°Ð»ÑÐºÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸
Ð½ÐµÐ¾Ð±Ñ Ð¾Ð´Ð¸Ð¼Ð°Ñ Ð²Ð°Ð»Ð¾Ð²Ð°Ñ Ð²ÑÑÑÑÐºÐ°
ÑÐ»ÐµÐºÑÑÐ¾ÑÐ½ÐµÑÐ³ÐµÑÐ¸ÐºÐ°
ÑÐµÑÑÐ¸ÑÐ¾ÑÐ¸Ð°Ð»ÑÐ½ÑÐµ ÑÐµÑÐµÐ²ÑÐµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
cost accounting
cost calculation
required gross revenue
electric power industry
territorial grid companies

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description: The object of the study was LLC "RSC "RES", the subject of the study was the cost accounting system used in the company. The purpose of the work was analysis the influence of the cost accounting system on the results of economic activity and identifying ways to improve this system. To achieve this purpose, the following tasks have been solved: -Â the features of the activities of the company as territorial grid company in the retail electricity market were considered; -Â methods of required gross revenue calculation and cost calculation were studied; -Â the results of the company's financial and economic activities were evaluated, the coherency between them and the existing cost accounting system in the organization was also substantiated; -Â options for improving the existing cost accounting system were proposed, taking into account their effectiveness.The work was performed in the of LLC "RSC "RES", where a significant part of the data was obtained. After the theoretical part was selected and systematized, calculations of indicators of the financial condition of the organization were made using the MS Excel software product, which made it possible to justify the need to improve the cost accounting system. Then, in the Miro program, a qualitative analysis of the methods of cost calculation was carried out, and in MS Excel - a comparative analysis of the methods for generating the required gross revenue. As a result, the following recommendations were formulated: the company needs to switch to the method of long-term indexation of the required gross revenue when forming the tariff, the most effective methods of cost calculation taking into account the specifics of the company's activities are the methods of ABC-costing, kaizen-costing, direct costing and benchmarking.