Identifying the Influence of Negative and Positive Factors of Activity of Thermal Power Enterprises on the Final Result

Thermal energy of the country is one of the most important components of activity of the State and local authorities, where the main task, first of all, is to provide quality services in heat supply to the population. However, nowadays thermal power and the sphere of consumption of thermal energy of Ukraine are in a crisis. The article considers the main advantages and importance of breakeven activity of thermal power industry enterprises directly. The application of factor analysis is substantiated and it is identified, what factors cause influence on the financial result of enterprises. On the example of the largest heat-power enterprise of Ukraine and with the help of four-factor model, influence of separate factors on change of income was researched in order to identify reserves of improvement of the enterprise’s management of financial results. The calculations showed that the management should immediately take preventive measures, which will enable to improve the the enterprise’s financial results in the future to eliminate the impact of negative factors

The Task of Developing the Managerial Accounting in the Technology of Resource Saving

The article substantiates directions and ways of improvement of the system of information provision of the water supply and sewerage enterprises, oriented towards the organizational-economic innovations in the course of implementation of resource saving programs. Tasks of further development of managerial accounting as the basic component of analytical function of management are defined. Priorities as to the order of development of modern mechanism for resource saving are suggested, intellectual capital is allocated as the main factor of influence on the process of enterprise development. It is determined that a significant negative contribution to the aggravation of the problem up to the level, when enterprises fall into the unprofitable mode of activity, which tends to persist for a long time, is made through imperfect methods and mechanisms for management of resource use and resource-saving, and this negativity is then complemented with an imperfect information base, which, first of all, needs to be modernized in the system of management accounting

The System Block of «Energy Saving» in the Strategy of Reforming the Housing and Communal Utilities

Housing and communal utilities is an independent branch of the national economy. The purpose of functioning of the housing and communal enterprises is to satisfy the needs of the population and economy units in the services that provide normal conditions for life and work. In housing and communal utilities, an important place is occupied by enterprises of water supply and wastewater disposal. One of the largest housing and communal enterprise in City of Kharkiv and Kharkiv region is the KP «Kharkivvodokanal». At present time in the system of KP «Kharkivvodokanal» the preparatory work is carried out in terms of elaboration of the program mechanism for management of the energy saving process in the composition of reformation measures for the period up to 2020 and for more distant temporary horizons. Thus, the article proposes a variant of a energy management scheme. The calculations showed that the organization of resource saving at enterprise includes technical and technological, human, intellectual, financial, information, political-legal, ecological and other elements, which are an important and integral part of energy saving