THE EVOLUTION OF THE ENERGY SYSTEMS OF UKRAINE AND THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN ENERGY COMPANIES IN CONDITIONS OF RISK
An essential prerequisite for the development of Ukraine is a rationally formed energy system that covers the electricity demand of society and assures the smooth functioning of the national economy. The study presents the characteristics of different types of power plants in Ukraine, such as therma...
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| Format: | Article |
| Language: | English |
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Wydawnictwo SGGW - Warsaw University of Life Sciences Press
2022-12-01
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| Series: | Polityki Europejskie, Finanse i Marketing |
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| Online Access: | https://pefim.sggw.edu.pl/article/view/4751 |
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| author | Liubov Gutsalenko Oleksandr Hutsalenko Uliana Marchuk Serhiy Zabolotnyy |
| author_facet | Liubov Gutsalenko Oleksandr Hutsalenko Uliana Marchuk Serhiy Zabolotnyy |
| author_sort | Liubov Gutsalenko |
| collection | DOAJ |
| description | An essential prerequisite for the development of Ukraine is a rationally formed energy system that covers the electricity demand of society and assures the smooth functioning of the national economy. The study presents the characteristics of different types of power plants in Ukraine, such as thermal, hydraulic, nuclear, geothermal, and tidal. Furthermore, the share of Ukraine’s contribution to the energy supply of other countries is indicated. Today, the United Energy System of Ukraine is one of Europe’s most significant energy com- plexes with seven regional electric power systems (REES), including Dnipro, Western, Crimean, Southern, Southwestern, Northern, and Central. The research presents the structure of electricity consumption by consumer groups in Ukraine. It indicates the extent of the destruction of Ukraine’s energy capacities by Russia’s invasion. The issue of developing electricity production from alternative energy sources in Ukraine is discussed. Permanent risks and the threat of destruction of energy system objects encourage managers of economic entities to carefully search for quick and accurate problem-solving tools for avoiding critical situations. The accounting system, in particular, management accounting, provides the in- formational component that satisfies the timeliness of providing boards with recommendations on making managerial decisions. The study highlights and describes the stages of implementation of management accounting in energy supply companies in Ukraine. The effectiveness of management accounting in this aspect is emphasized. |
| format | Article |
| id | doaj-art-31de88d1d75b46148319769e88f156e8 |
| institution | Kabale University |
| issn | 2081-3430 2544-0640 |
| language | English |
| publishDate | 2022-12-01 |
| publisher | Wydawnictwo SGGW - Warsaw University of Life Sciences Press |
| record_format | Article |
| series | Polityki Europejskie, Finanse i Marketing |
| spelling | doaj-art-31de88d1d75b46148319769e88f156e82025-02-03T05:41:37ZengWydawnictwo SGGW - Warsaw University of Life Sciences PressPolityki Europejskie, Finanse i Marketing2081-34302544-06402022-12-0128(77)10.22630/PEFIM.2022.28.77.16THE EVOLUTION OF THE ENERGY SYSTEMS OF UKRAINE AND THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN ENERGY COMPANIES IN CONDITIONS OF RISKLiubov Gutsalenko0Oleksandr Hutsalenko1Uliana Marchuk2Serhiy Zabolotnyy3University of Life and Environmental Sciences of UkraineVinnytsia Technical Vocational CollegeKyiv National Economic University named after Vadym HetmanWarsaw University of Life Sciences – SGGWAn essential prerequisite for the development of Ukraine is a rationally formed energy system that covers the electricity demand of society and assures the smooth functioning of the national economy. The study presents the characteristics of different types of power plants in Ukraine, such as thermal, hydraulic, nuclear, geothermal, and tidal. Furthermore, the share of Ukraine’s contribution to the energy supply of other countries is indicated. Today, the United Energy System of Ukraine is one of Europe’s most significant energy com- plexes with seven regional electric power systems (REES), including Dnipro, Western, Crimean, Southern, Southwestern, Northern, and Central. The research presents the structure of electricity consumption by consumer groups in Ukraine. It indicates the extent of the destruction of Ukraine’s energy capacities by Russia’s invasion. The issue of developing electricity production from alternative energy sources in Ukraine is discussed. Permanent risks and the threat of destruction of energy system objects encourage managers of economic entities to carefully search for quick and accurate problem-solving tools for avoiding critical situations. The accounting system, in particular, management accounting, provides the in- formational component that satisfies the timeliness of providing boards with recommendations on making managerial decisions. The study highlights and describes the stages of implementation of management accounting in energy supply companies in Ukraine. The effectiveness of management accounting in this aspect is emphasized.https://pefim.sggw.edu.pl/article/view/4751energy systemsenergy capacitiesrisksmanagement accountingUkraine |
| spellingShingle | Liubov Gutsalenko Oleksandr Hutsalenko Uliana Marchuk Serhiy Zabolotnyy THE EVOLUTION OF THE ENERGY SYSTEMS OF UKRAINE AND THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN ENERGY COMPANIES IN CONDITIONS OF RISK Polityki Europejskie, Finanse i Marketing energy systems energy capacities risks management accounting Ukraine |
| title | THE EVOLUTION OF THE ENERGY SYSTEMS OF UKRAINE AND THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN ENERGY COMPANIES IN CONDITIONS OF RISK |
| title_full | THE EVOLUTION OF THE ENERGY SYSTEMS OF UKRAINE AND THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN ENERGY COMPANIES IN CONDITIONS OF RISK |
| title_fullStr | THE EVOLUTION OF THE ENERGY SYSTEMS OF UKRAINE AND THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN ENERGY COMPANIES IN CONDITIONS OF RISK |
| title_full_unstemmed | THE EVOLUTION OF THE ENERGY SYSTEMS OF UKRAINE AND THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN ENERGY COMPANIES IN CONDITIONS OF RISK |
| title_short | THE EVOLUTION OF THE ENERGY SYSTEMS OF UKRAINE AND THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN ENERGY COMPANIES IN CONDITIONS OF RISK |
| title_sort | evolution of the energy systems of ukraine and the organization of management accounting in energy companies in conditions of risk |
| topic | energy systems energy capacities risks management accounting Ukraine |
| url | https://pefim.sggw.edu.pl/article/view/4751 |
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