ECONOMIC CONTENT AND CLASSIFICATION OF ELECTRICAL LOSSES IN POWER SUPPLY ENTERPRISES
Abstract
The article clarifies the concept of loss as an object of accounting in order to improve the accounting of expenses associated with the supply of electricity, as well as to identify and assess electrical losses, to fully objectively and systematically reflect them in accounting. It is disclosed that the losses in the economic system of the energy supply organization should be understood as the loss of the asset that exists in the organization, and the cost of sales should be understood as the expenses of the organization. When analyzing losses associated with delivery, the scientific basis for dividing them into more detailed direct losses and inefficient costs is given.
Keywords:
categorization of sales costs conducting analytical schemes on electro energy losses and types technological losses natural losses technical losses accounting for losses as an object of accounting electrical lossesReferences
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