Cost management and methods of calculating the cost of water supply services of state enterprises

Alona Khmelyuk, Yulia Antonova


Introduction. The basic principles of functioning of state enterprises are considered, enterprises of strategic importance for the economy and security of the country are singled out. The importance of institutions implementing state policy in the field of water management development is emphasized. It is emphasized that the organization of accounting in terms of the formation of the volume and composition of costs (expenditures) at a state enterprise is carried out in accordance with current national legislation and declared by forming the Order "On approval of the Regulation on accounting policy of the budgetary institution." It was established that the technical condition of the Dnipro-Donbass Canal Management equipment is unsatisfactory, and the fixed assets are significantly worn out and are unusable and unsafe for use. The situation requires capital investments in the reconstruction and modernization of hydraulic equipment. A comparative analysis of the calculation of the cost of services related to the supply of UCD water actual for the current year and projected (planned), in the event of an increase in costs due to the reconstruction of fixed assets. It is proved that such an approach to the implementation of measures to improve the technical condition will increase the tariff for water consumption by almost 4.35 times and requires additional allocations from the state budget. The methods of calculating the cost of water supply are evaluated and it is found that the institution uses the normative method of calculation with elements of administrative regulation. The necessity of developing a program of gradual rehabilitation (modernization and reconstruction) of fixed assets is proved. Proposed and substantiated types of works on the reconstruction of fixed assets UCD. It was emphasized that such a Program should become a part of the National Target Program.

Purpose. Carry out an economic analysis of the technical condition of the channel equipment; to reveal the peculiarities of the functioning of the state institution in terms of the organization of accounting and analysis of costs (expenses); to analyze the accounting policy of the enterprise as a component that ensures the formation and composition of costs; present methods and options for calculating the cost of water: actual and projected (in the case of modernization of equipment); to develop measures and recommendations for improving cost accounting, calculating the cost of water and improving the technical condition of hydraulic structures of a state enterprise.

Method (methodology). Method of system analysis, methods of cause and effect analysis, tabular and graphical methods.

Results. Based on the study, conclusions were made about the need to attract additional allocations and the implementation of reconstruction and modernization of fixed assets of the state institution of strategic importance. The basic principles of the organization of the account concerning formation of volume and structure of expenses (expenses) of the state institution are established; the algorithm of calculating the cost of services related to water supply is presented and the method of calculating the cost of a unit of production is defined as normative with elements of administrative regulation; the Program of reconstruction of the basic hydraulic means of Management of the Dnieper-Donbass channel is developed.


technical condition; equipment; costs; calculation of services; reconstruction; modernization; accounting; analysis

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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