Integrated approach to inventory of fixed assets in electric power enterprises of Ukraine

Tseben Ruslan
Candidate of Economic Sciences, Associate Professor of Accounting, Auditing and Taxation, Khmelnytsky National University, Khmelnytsky, Ukraine, e-mail: tsrl@ukr.net

Cite this article:

Tseben R. Integrated approach to inventory of fixed assets in electric power enterprises of Ukraine. Scientific Bulletin of the Odessa National Economic University. 2021. № 3-4 (280-281). pp. 86-92.

Abstract

The article investigates the problematic issues of inventory of fixed assets in electric power enterprises of Ukraine. Researchers’ approaches to the tasks and essence of inventory are analyzed. The requirements of normative acts to the purpose of conducting the inventory are highlighted. It was found that the information obtained during the inventory should be relevant, useful in making management decisions. The branch features of fixed assets of electric power enterprises are considered. The main activity of the regional electric power enterprise is the distribution of electric energy on the territory of the respective region within the location of the distribution system in accordance with the license issued by the National Commission for State Regulation of Energy and Utilities. It is found out that the production fixed assets of electric power enterprises include power lines, transformer substations, industrial buildings, vehicles, machinery and equipment. Ensuring the efficient operation of distribution networks is a priority of the electricity market. It was found that the assessment of the technical condition of electrical networks is carried out in the process of their maintenance - inspections, inspections, tests and measurements, etc. Criteria of technical condition of distribution networks are analyzed. The following qualitative criteria are used to determine the technical condition of the object: good technical condition; satisfactory technical condition, unsatisfactory technical condition, unusable technical condition. The common features of the inventory procedure and monitoring of the technical condition of electric networks of electric power companies are revealed. An integrated approach to the inventory of fixed assets of electricity companies, which will provide timely and accurate information on the state of distribution networks to ensure the impact on the formation of investments in fixed assets The advantages of an integrated approach to the inventory of distribution networks.

Keywords

inventory, monitoring of technical condition of distribution networks, integrated approach, relevant information,electrical networks.

JEL classification: : M410

УДК: 657

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