Federal Energy Commission of the Russian Federation. He is the federal executive authority ... Administrative law. Dictionary dictionary

Russia Federal Energy Commission of the Russian Federation to March 9, 2004 after: FTS of Russia http://www.fecrf.ru Organization, RF, Energ. FEK of Russia Dictionary: S. Fadeev. Dictionary of contractions of the modern Russian language. S. Pb: Polytechnic, 1997 ...

Chronology of gas relations between Russia and Belarus - On April 12, 2002, the Government of Russia and Belarus signed intergovernmental agreements on the establishment of equal conditions in the field of pricing policies and to expand cooperation in the gas industry. In accordance with the First Agreement, Russia ... ... Encyclopedia Newsmakers

FTS FTS of Russia Federal Service for Tariffs from March 9, 2004 Early: FEK of Russia http://www.fecrf.ru/ ... Dictionary of contractions and abbreviation

RAO "UES of Russia" - - Russian Joint-Stock Company Energy and Electrification, created on the basis of the Decree of the President of the Russian Federation of August 15, 1992 No. 923, the main tasks of which are the organization of the reliable functioning and development of the UES of Russia, the implementation of ... ...

Why Russia is not america -

Why Russia is not america (book) - Why Russia is not America Author: Andrey Parashev Genre: Publicistics Original language: Russian Original published: 1999 Publisher: "AST" ... Wikipedia

Yarkin, Evgeny Valentinovich - Deputy Chairman of the Federal Energy Commission (FEK) of the Russian Federation, member of the Board of FEK of Russia for the FuelJEC from October 2002; Born on April 27, 1948 in Moscow; He graduated from the Moscow Engineering Institute of Economics. S. Ordzhonikidze by ... ... Large biographical encyclopedia

Tariff rate for power - - The price rate on which 1 kW is paid for the established working or contractual (stated) capacity supplied to the market or discovered from the market. The tariff rate for power in the wholesale market is set per month: for ... ... Commercial electric power industry. Dictionary dictionary

Engel, Frederick William - Frederick William Engdal (Eng. Frederick William ENGDAHL; August 9, 1944 (19440809), Minneapolis) American economist, independent journalist, writer and political scientist; The author of a number of famous books and research. He graduated from Princeton ... ... Wikipedia

Books

• Energy of Russia. Development Strategy, V. V. Bushuev. This book contains a scientific substantiation of the energy policy of Russia to constitute the prospect and forecast estimates of the development of the fuel and energy complex and its industries for the period ...

Federal Energy Commission with. 171.

In connection with the fuel crisis in the United States, the problems of the further development of energy in the country are widely discussed. Coherence for the sale of natural gas led to a reduction in geological exploration on gas and to a well-known reduction in explored reserves. Judging by the data published in the US press, the monopoly artificially reduce gas supplies, trying to put pressure on the Federal Energy Commission (FEC) in order to achieve price increase.

The cost of electricity transmission services is determined by the Landlord in accordance with paragraph 1.20 of the Goskomitric Instructions of the Russian Federation and the Ministry of Fuel and Energy of the Russian Federation of November 30, 1993 No. 01-17 / 1443-11, VN-7539 on the procedure for calculations for electrical and thermal energy (with changes and additions). This item sounds so basic consumers are calculated for resset electrical and thermal energy both with a power supply organization and with their subscribers on tariffs established by the decisions of the Government of the Russian Federation or the regional (federal) energy commission. At the same time, all subscribers (except for the population) pay the consumer services for the transmission of electric and thermal energy, from.

General freezing of prices (it is used with an extremely strong inflationary development of the economy) or freezing prices for individual groups of goods (individual goods). For example, instead of quarterly electricity tariffs in 1996, the Federal Energy Commission proposed to freeze them for a period of 1 year and introduced stable electricity tariffs from January 1, 1997, taking into account inflation rates and other factors. The experts argued that this would make stability in relations between suppliers and energy recipients.

An example of a real struggle for improving antimonopoly legislation, however, using terminology from the political populism is the activities of the Federal Energy Commission (FEC). The subject of its interests is the regulation of prices and tariffs for electricity and gas in the wholesale market, as well as control over the transfer of oil and gas in pipelines.

Alongvenually, the Federal Energy Commission in the Russian Federation, the Federal Energy Commission, as an ideal, not created by the Commissions for Rail Transportation and Separate Supplies, should prevent any attempt of natural monopolists to establish their dictatorship on russian market. Meanwhile, such a dictatorship has already become a significant factor in the Russian economy.

In addition to reports for state commissions, all manufacturers of electricity and natural gas submit detailed reports to the Federal Energy Commission. These reports can be found at the headquarters of the Commission in Washington, DC, and in some cases - in the regional offices of the Commission.

Originally was called the Federal Energy Commission renamed in 1977

Regulatory authorities in the US energy sector, as in Russia, are the Federal Energy Commission (FEC) and regional commissions on the regulation of commercial activities of public energy companies (REC).

The composition of variables and constant costs should be established by regulatory calculations approved by the Federal Energy Commission. The level of

The Ministry of Energy of the Russian Federation (previously fuel and energy), the Ministry of Use of Natural Resources and the Federal Energy Commission was established for the implementation of the functions of public administration. The main tasks of the Ministry of Energy are concluded

The main function of the Federal Energy Commission is to establish the amount of gas and electricity prices, as well as tariffs for the transportation of oil and gas through pipelines.

The main manufacturer and supplier of natural gas to the domestic and foreign market is OJSC Gazprom. Gazprom is a natural monopoly along with MPS, RAO UES. Prices and tariffs for products and services of natural monopolies are developing the Federal Energy Commission (FEK) of the Russian Federation.

Federal Tariff Service (FTS) of the Ministry of Economic Development and Trade of the Russian Federation (until 09.03.2004 - Federal Energy Commission of the Russian Federation (FEK))

By the decision of 31.07.2002. No. 49-E / 8 The former Federal Energy Commission of the Russian Federation approved the methodological instructions on the calculation of regulated tariffs and prices for electric (thermal) energy

Specialized executive bodies on tariffs for electrical and thermal energy are the Federal Energy Commission (FEC) and regional energy commissions.

Newsletter of the Federal Energy Commission of the Russian Federation of May 25, 2000. - № 10.

In (12) on the example of a system accident on November 9, 1965 tons. In the northeastern part of the United States and the province of Ontario in Canada, the importance of uninterrupted power supply is shown and some suggestions of the report of the Federal Energy Commission prevent system accidents.

The report of the Federal Energy Commission of December 6, 1965. Regarding the system accident in the north-east of the United States received widespread. In July 1966, the Commission presented his extensive report to the president to prevent system accidents,-in which the emergency analysis of the accident in the Northeast of the United States and the measures taken. It recommends measures to improve the reliability of power supply in the North-East and in general in the country. These events are nominated not only to prevent the cascade development of the accident, but also in order to prevent the possibility of restricting the power supply in the report, it is concluded that through concerted efforts these goals can be achieved by 1975. Although enterprises have taken steps to limit the size and duration of any The future accident will be required 6-8 years to strengthen the district high-voltage networks and links between districts to prevent their separation in large accidents.

Conclusions from the system accident on November 9, 1965 in the United States. Recommendations of the Federal Energy Commission to improve the reliability of power supply. Causes of large accidents. Estimates of the cost of ensuring reliability and economic benefits from increasing the latter.

Improving claims from government agencies. Conducting compliance with laws, for monitoring compliance with Congress laws, established a number of federal regulatory bodies, among which-federal trading commission, Food quality control, medicine and cosmetics, Commission on Intershighted Transport and Trade, Federal Communications Commission, Federal Energy Commission, Civil Aviation Office, Commission on Wide Consumption Safety Communications, Environmental Management and Consumer Management Office. The activities of all these institutions may have a decisive impact on the effectiveness of the marketing activities of the company. Following the execution of laws, government agencies usually show prudence. But from time to time, their actions are not in moderation to zeal and unpredictable. These institutions work mainly lawyers and economists, often weakly understanding the practice of working and marketing. To better understand in difficult problems in last years The Federal Trade Commission has introduced to its marketing experts. During the administration of President Reagan, the severity of compulsory measures on the part of these institutions is mitigated, a strong tendency to abandon regulation 13 is noticeable,

At the same time, it should be noted that in the case of prices for those types of products, the calculations on which they occur between the landlord and the tenant, one can apply another procedure for reflecting such operations in accounting. For example, in accordance with the Federal Law of April 14, 1995 No. 41-FZ on the state regulation of tariffs for electrical and thermal energy in the Russian Federation, tariffs for electrical and thermal energy supplied to enterprises and organizations are subject to state regulation, which is carried out by establishing economically reasonable tariffs or their limit level. In addition, paragraph 1.21 of the instructions of the State Committee of Russia and Ministry of Energy of Russia dated November 30, 1993 No. 01-17 / 1443-11, VK-7539 on the procedure for calculating the electricity and thermal energy, it was determined that when electricity leave by power supply organizations through electrical networks of other consumers For end users there are tariffs established by the regional (federal) energy commission.

The Government of the Russian Federation establishes the procedure for state regulation of prices (tariffs) on production and technical products, consumer goods and services, and the Federal Energy Commission of the Russian Federation establishes the procedure for state regulation and the use of tariffs for electrical and thermal energy with its introduction to the Government of the Russian Federation.

The Federal Energy Commission of the Russian Federation (hereinafter referred to as FEK of Russia) by a resolution of January 30, 2002 No. 6/6 established from February 15, 2002 Wholesale gas prices designed for subsequent implementation of the population.

Federal Energy Commission of the Russian Federation, Russian Federal Service for Transport and Federal Service of Russia on the regulation of natural monopolies in the field of communication in the regulation of prices and tariffs for products and services of subjects of natural monopolies in order to reduce them to take into account in the costs of production and sales of products (works, Services) Depreciation deductions, projected based on the refined book value of fixed assets.

The Federal Energy Commission of the United States on May 13, 1999 proposed amendments to the launched transformations in the electric power industry and ordered the establishment of regional electrical distribution organizations in order to ensure efficient and reliable work Power systems in the context of the formation of the competitive electricity market.

Responsibility for the reliability of the UES of Russia should also bear the regulatory authorities. Federal Energy Commission. Mintopenergo and federal authorities - to the extent that will be established by legislative acts.

There is a need to streamline pricing on the products and services of natural monopolies. In 1996, the main direction of state regulation was to limit the growth of prices and tariffs for the products of natural monopolies within the inflation rate in the industry in accordance with the Government Decree of February 12, 1996 "On measures to limit the increase in prices and tariffs for products (services) of natural monopolies" . Freezing of prices and tariffs in the fourth quarter of 1995 and the restriction of their growth in the first half of 1996 made it possible to first reduce the price disproportions in industry and contributed to a decrease in inflation rates. BUT B. lately The financial condition of many enterprises in the sectors of natural monopolies has sharply deteriorated compared with 1995 in the electric power industry, the number of unprofitable enterprises increased by 2 times, 4.5 times in rail transport. In all industries, except for gas (including gas pumping), production profitability decreased due to the leading cost growth. In the electric power industry, decreased by 3.5 percentage points, profitability in 1996 reached itself low level in recent years. In addition to a 2-3-fold increase in depreciation, in all sectors grew costs for cross-subsidization for certain categories of consumers. From August 1, 1996, the decision of the Federal Energy Commission, electricity tariffs were elevated by 1.56 times. As a result, the total increase in energy in the energy sector was 11.6%. The leading increase in tariffs in the electric power industry has again worsened price ratios for consumers. On October 17, 1996, the presidential decree was published "On additional measures to limit the increase in prices (tariffs) on products (services) of natural monopolies and creating conditions for stabilizing industry." In accordance with it, from November 1, the prices of electricity and the services of the UES of Russia were reduced, on average, 10% frozen wholesale gas allowed by RAO Gazprom. As the result, the growth rates of producers and industry prices at the end of 1996 decreased to 0.9%.

Thus, in the 60s. Our century electricity consumption per capita in the United States and some industrialized countries of Western Europe was higher than in Africa - 500-1000 times, Latin America - 50-100 times, Asia and the Far East - 200-300 times. As indicated in the review published by the Federal Energy Commission of the United States2, the consumption of electricity per capita in the country will increase in 1980.

Introduction

The market economy necessitates the development of financial analysis primarily on the micro level - that is, at the level of individual enterprises, since it is the enterprise (with any ownership form) that make up the basis of a market economy. Analysis at the micro level is filled with a completely specific content associated with the daily financial activities of enterprises, their teams, managers, owners of owners.

This diploma work aims to provide an assessment of financial performance economic activity Enterprises of Zavropolenergo JSC, to characterize his property and financial position in the conditions of the continuing economic crisis, accompanied by a decline in production and an increase in mutual non-payment in all units of the production mechanism. The problems caused by the general unsatisfactory state of the Russian economy are strengthened by political instability in the country and the criminogenic environment in North Caucasian region.

The energy industry is different from most manufacturing industries next to specific features characterizing it as one of the most important in the structure not only state, but also the world economic System and social sphere. The following distinctive features can be distinguished:

1. Deep penetration into all sectors of economics.
2. Significant influence on the social and environmental environment of society.
3. Wide interchangeability different species Energy and fuel in solving various energy problems, interchangeability of methods of transportation or transmission of various types of energy and energy resources, interchangeability of power generating installations.
4. Combining the time of production processes, distribution and consumption of energy with limited capabilities of its accumulation.
5. The unevenness of the production and consumption of electrical and thermal energy with the limited possibilities of its accumulation.
6. The uneven production and consumption of electrical and thermal energy for an hour, day, weeks, month, year.
7. The need to ensure reliable and uninterrupted energy supply of consumers, which necessitates the mandatory creation of reserves.
8. Territorial misconception between the main production centers and energy consumption areas, as well as sources of energy resources.
9. High degree of concentration of production and energy transmission using complex and expensive types of energy efficiency and structures.
10. Centralization of the supply of national economy of energy based on the support of the Unified Electric Power System of Russia.

These features of the industry require the technical and partially economic unity of the entire energy economy as a complex of interrelated systems from the extraction and production of energy resources to the final consumption of energy. In this regard, the Russian joint-stock company of energy and electrification was created on the basis of the Decree of the President of the Russian Federation of August 15, 1992 No. 923 and the main objectives of which are to ensure the reliable operation and development of the Unified Electric Power System of the Russian Federation, the implementation of a centralized operational dispatch management in UES of Russia.

In modern market conditions, despite the division of ownership and education of joint-stock companies on the basis of the system of energy enterprises already created under socialism, there is an acute technological need for a single interaction of the entire fuel and energy system of the country, and on the other hand, there is a high degree of monopolism in the production and distribution of this goods. All this generates the need for state economic regulation of functioning. For this purpose, the Federal Law "On the State Regulation of Tariffs for Electric and Heat Energy in the Russian Federation" dated 14.04.95 No. 41-FZ was commissioned. According to this law, government bodies have established tariffs for thermal and electrical energy, this is:

Regional Energy Commission (REC) - the executive authority of the subject of the Russian Federation, which carries out state regulation of tariffs for electrical and thermal energy (services in the consumer electric energy market (power) and thermal energy (power)) on issues related to its powers in accordance with the legislative and regulatory acts of the Russian Federation and the Regulations on the REC approved by the state authority (management) of the subject of the Russian Federation.

Federal Energy Commission of the Russian Federation (FEC)- The federal executive body, carrying out state regulation of tariffs on issues related to the current legislation to its powers.

As part of the law "On the state regulation of tariffs for electric and thermal energy in the Russian Federation" was adopted a decree of the Government of the Russian Federation of 12.07.96. №793 "On the Federal (All-Russian) wholesale electrical energy market (power)" according to which the definition is given federal (All-Russian) Wholesale Electric Energy and Power Market (Form), as the spheres of the sale and sale of electrical energy (power), carried out by its subjects within the Unified Energy System of Russia.

In accordance with the Federal Law "On the state regulation of tariffs for electrical and thermal energy in the Russian Federation" REC Sets tariffs:

On electrical energy (power) and thermal energy (power) released by all power supply organizations (including consumers - reseller) to consumers located in the region;

On electrical energy (power) and (or) thermal energy power) supplied by manufacturers who are not subjects of forms;

The size of the fees for services provided on the consumer market of electrical and thermal energy.

Regulation of electrical energy tariffs (power) and thermal energy (power), as well as services provided on the consumer electric energy and thermal energy market, is made at the initiative of organizations carrying out regulated activities in this market.

The REC leads the register of all energy supplying organizations in the region and provides control over the use of electrical energy (power) and thermal energy (power) of tariffs established in accordance with the law on state regulation of tariffs for electrical and thermal energy in the Russian Federation.

The enterprise of Stavropolenergo JSC is considered in this work is an integral part The United Electric Power System of Russia and on this its economic activity is fully subordinated by the laws and adopted by higher authorities to regulate this activity.

The analysis of the financial and economic condition of the enterprise Zavropolenergo JSC for the main, the most important areas of financial analysis methods is based on the financial management mechanism at the enterprise, is the starting point of financial management. The correct assessment of the results of the analysis creates the necessary soil to effectively manage asset and capital management, competent management cash flows. Based on the foregoing, we analyze the financial and economic activities of the enterprise in the main part of the work.

1. General organizational and economic characteristics of the enterprise

1. Organizational and legal form of the enterprise

The subsidiary of the Open Joint-Stock Company "Stavropol Joint-Stock Company Energy and Electrification" (hereinafter referred to as the "Society") was established in accordance with the decrees of the President of the Russian Federation of August 14, 1992 No. 922 "On the peculiarities of transformation of state enterprises, associations, organizations of the fuel and energy complex in Joint-stock companies ", on August 15, 1992 No. 923" On the organization of the management of the electric power complex of the Russian Federation in the conditions of privatization ", dated November 5, 1992 No. 1334" 0 implementation in the electricity industry of the Decree of the President of the Russian Federation dated August 14, 1992 No. 922 " The peculiarities of the transformation of state-owned enterprises, associations, organizations of the fuel and energy complex to joint-stock companies "and is valid in accordance with the Federal Law" On Joint-Stock Companies "and the Charter of the joint-stock company.

The founder of the Company is the Russian joint-stock company Energy and Electrification "UES of Russia" (disposal of 15.01.93 No. 14-p).

Full Company Name - open Joint Stock Company "Stavropol Joint-Stock Company Energy and Electrification"abbreviated company name - JSC "Stavropolnergo".

Society is the successor of the Stavropol Production Association of Energy and Electrification "Stavropolenergo", on the basis of which the Society is formed (with the exception of Stavropol and Nevinnomyssky GRES), registered in Pyatigorsk Regulation No. 141-p from 01.02.93.

Society is legal entity, the rights and obligations of which acquires from the date of state registration. It owns separate property taken into account on its independent balance sheet, may acquire and carry out property and personal non-property rights on its own behalf, to carry duties, to be the plaintiff and the defendant in court.

Society has civil rights and the responsibilities needed to implement any activities not prohibited by federal laws. Society is a subsidiary Joint-Stock Company RAO "UES of Russia".

The Company is responsible for its obligations to all owned property, but does not respond to the obligations of its shareholders. Shareholders, in turn, are not responsible for the obligations of the Company and carry the risk of losses associated with its activities within the value of the shares belonging to them.

The state and its bodies are not responsible for the obligations of the Company, as well as society does not respond to the obligations of the state and its bodies.

Society has the right to establish (participate in the institution) in the prescribed manner commercial and non-commercial organizations, create offices. Branches and others separate divisions (branches) operating on the basis of respectively charters and regulations approved by society. The Company includes representative offices, branches and other separate divisions.

The area of \u200b\u200bthe Company's activities includes basic and additional types. The most significant of them are presented in Figure 1.1.

Society can carry out any kind of activities ,. the exception of prohibited by federal laws.

The energy system serviced by society is an integral part of the Unified Energy System of Russia. Based on this, mandatory conditions of the Company's activities are:

Ensuring the standard electrical current frequency, the voltage level in the nodal points of the network, the static and dynamic stability of the Unified Energy System of Russia;

The unconditional implementation of the dispatching schedule of load and consumption, the tasks for the production of electricity at society power plants, including for transmission (preparation) in (from) a unified (oh) energy (Oh) system (s) of Russia, as well as transit electricity transmission in accordance with mode of operation of the combined power system;

Ensuring the power plants of society by fuel in the volumes required to perform the task of working power and the production of energy, the creation of regulatory fuel reserves, their systematic maintenance in the volumes required to maintain frequency and voltage in the network.

The Company provides unconditional performance:

Dispatch orders, industry standards and rules on the device and the conditions for the safe operation of power plants;

• regulations in Russia Inspections on control over ensuring the proper state of electrical and heat propelled installations, environmental protection and use natural resources;

picture 1

Labor safety requirements at the production and implementation of new tools and methods for preventing production injuries.

The management authorities are:

General Meeting of Shareholders;

Board of Directors of the Company;

CEO.

The structure of the governing bodies and the classification of the main issues in their competence are presented in Figure 1.2.

The highest management of the Company is General Meeting of Shareholders.

Once a year, the annual meeting of shareholders is held no earlier than two months and no later than six months after the end of the fiscal year of the Company. At the annual meeting of shareholders, issues of election of the Board of Directors of the Company, the Company's Audit Commission, the approval of the Company's auditor, are considered submitted by the Board of Directors of the Company's annual report of the Company and other documents in accordance with the Company's Charter. In addition to the annual general meetings of shareholders are extraordinary.

The date and procedure for the general meeting, the list of materials provided by shareholders (information) in preparation for the general meeting of shareholders are established by the Board of Directors of the Company in accordance with the requirements of the Charter and Federal Law "On Joint-Stock Companies".

In competence board of directors The Company includes the solution of issues of general management of the Company's activities, with the exception of issues related to the Company's charter to the exclusive competence of the General Meeting of Shareholders.

The Board of Directors of the Company is responsible for:

Execution of shareholders meeting decisions;

figure 2.

The consequences of decisions made on issues relating to its exceptional competence;

The fulfillment of the specified balances of production and consumption, instructions of the North Caucasian branch of RAO "UES of Russia" of the Southernergo and JSC "Central Dispatch Office of the UES of Russia", providing the standard frequency of electric current, the voltage level at the nodal points of the network, the static and dynamic stability of the Unified Energy System of Russia;

The implementation of electrical and thermal energy according to the established tariffs, ensuring timely settlements with consumers at the All-Russian Wholesale Electric Energy Market (Power) and by Subscriber For Services for the Organization of Functioning and Development of the Unified Energy System of Russia.

The composition of the Board of Directors is determined in the amount of 7 people. The candidacy of the Chairman of the Board of Directors for the election is offered by the Board of Directors or shareholders (shareholder) of the Company, which were in a set of owners at least 2 percent of the Company's voting shares, from among the elected members of the Board of Directors of the Company during the meeting of shareholders.

The questions assigned to the exclusive competence of the Board of Directors of the Company cannot be transferred to the wound by the executive bodies of the Company.

The decisions of the Board of Directors of the Company are eligible if at least half of the members of the Board of Directors of the Company participated in their consideration. The procedure for making decisions by the Board of Directors is determined by the regulations for holding meetings of the Board of Directors. If necessary, the decision of the Board of Directors can be accepted by correspondence voting (survey).

Meetings. Site directors are held as necessary, but at least once a quarter. The order of convocation and holding of the meetings is determined by the internal documents of the Company.

The Chairman of the Board of Directors organizes his work, convenes meetings of the Council ME chairs them, chairs the general meeting of shareholders.

The management of the Company's current activities is carried out CEO.

Under the Director General, the executive office of the Company is created for the implementation of current activities and the organization of fulfilling its decisions.

The Director-General is personal responsibility for:

Execution of decisions of meetings of shareholders and the Board of Directors of the Company;

The unconditional implementation of the dispatching schedule of load and consumption, the tasks for the production of electricity at society power plants, including for transmission (preparation) in (from) a unified (oh) energy (Oh) system (s) of Russia, as well as transit electricity transmission in accordance with specified balances of production and consumption, instructions of the North Caucasian branch of RLO "UES of Russia" of the Southernergo and JSC "Central Dispatch Office of the UES of Russia" ", providing the standard frequency of electric current, the voltage level in the nodal points of the network, the static and dynamic stability of the Unified Energy System of Russia, education of funds and timely calculations under contracts for the formation of the Branch Fund of R & D, concluded by society;

Maximum use of installed power of power plants;

Ensuring the energy supply of consumers connected to the Company's networks, in accordance with the concluded agreements;

Protection of tariffs for electrical and thermal energy in regional energy commissions, providing profit by society;

The sale of electrical and thermal energy on the established tariffs, providing timely settlements with consumers, at the All-Russian Wholesale Electric Energy Market (Power) and by the Subscriber For Services for the Organization of Functioning and Development of the Unified Energy System of Russia, profit;

Providing power plants of society with fuel in volumes that are neurogramed to perform the task of working power and the production of energy, the creation of regulatory fuel reserves. Their systematic maintenance in volumes. necessary to maintain frequency and voltage in the network;

Ensuring the operation of energy equipment in accordance with applicable regulatory requirements, conducting timely and high-quality repair of energy equipment, technical re-equipment and reconstruction of energy facilities;

The Director-General without a power of attorney carries out actions on behalf of the Company.

During the possession of RAO "UES of Russia" by a controlling stake in the Company's share, the contract with the Director-General concludes (terminates) President of RAO "UES of Russia".

First Deputy General Director - Chief Engineer of the Company (during the OSP of RAO "UES of Russia" a controlling stake) appointed to a contractual basis by the Director-General in coordination with RAO "UES of Russia".

The above organizational and legal form of the enterprise of Stavropolnergo JSC allows him to fully function in the current difficult economic situation under the condition of the coordinated, highly professional work of all links as the management of this and execution.

1. Brief description of the economic potential of the enterprise Zavropolenergo JSC.

Joint-stock company open type Stavropolenergo (a subsidiary of the Russian Joint-Stock Company Energy and Electrification "UES of Russia)"), registered by the decision of the head of the city administration of Pyatigorsk 01.02.93, worked for eight years.

In 1996, the property "Stavropolnergo" was estimated at 617 million55 thousand rubles, in 2000, taking into account the property of the Pyatigorskenergoproekt Institute, was 618 million 750 thousand rubles.

As a result of the revaluation of fixed assets for 1996-2000, the quantity authorized capital increased 3624 times and amounted to 2 billion 242 million 350 thousand rubles at 2000 prices.

In connection with the change in the nominal value of shares, with an increase in the authorized capital, doubled during the revaluation of fixed assets as of 01.01.96, the financial management of the region registered 07.29.96 per number 21-1-01177:

The magnitude and structure of the authorized capital in the form of shares distributed to the founders are presented in Table 1.1.

Table 1.1.

Types of shares	number (pieces)	Nominal (rub.)	Sum (thousand roubles.)	Structure,
Privileged Type A.
Ordinary
TOTAL

The total number of shares is 1 billion.121mln. 175 thousand pieces.

Based on the order of the Rostov Regional Office of the Federal Tax Service of Russia of 19.01.98 m 52, the state registration of this issue of shares was carried out and a report on the results of the issue of securities.

Since 1993, the number of shares increased in 1812.

As of 03/10/2000, 4070 individuals owning 148,21,41,472 in privileged shares of type A, 4612 of those who own 154,641 ordinary shares (18.0% of the collections in ordinary shares (18.0% of the collections), 68 of legal entities were included in the list of shareholders of Stavropolnergo JSC. We own 113,858,892 privileged shares, and 92 legal entities owning 704,433 348 ordinary shares (82% of the votes), of which RAO UES of Russia owns 612,640,824 ordinary shares (71.3% of the vote at the shareholders meeting).

The highest governing body of the Company, as already noted, is the general meeting of shareholders. The general management of the activities of society, with the exception of issues related to the exclusive competence of the General Assembly, is carried out by the Board of Directors.

In the reporting year, the Company carried out activities in the main directions:

1. Provided the power supply of consumers connected to the networks of the Company in accordance with the concluded agreements:

• electricity consumption in the region amounted to 6,450 million kWh, useful leave to consumers - 5420 million kWh or 93.1% by 2000.

2. Implemented electrical and thermal energy on established tariffs, providing calculations with consumers, at the All-Russian Wholesale Electric Energy Market (Power) and by Subscriber For Services of the UES of Russia:

• the average production rate was 0.412 rubles / kWh (1.16 times by 2000) and 0.324 thousand rubles. / Gkal (1.23 times by 2000),
• upon payment, sales amounted to 89.4%. Debt on the subscriber board of RAO "UES of Russia" is not.

3. Provided the production, transmission and distribution of energy, operation of own energy equipment, its repair, technical re-equipment and reconstruction in accordance with current regulatory documents:

• electricity generation amounted to 1,251.3 million kWh, which is higher than the planned by 0.39 million kWh and above the development of 1999 by 4.3%, the efficiency coefficient of use of the installed power of power plants amounted to 79.14%, which is higher than 3 plan, 97%, but below 1999 (81.17%) due to an increase in the total duration of repairs in 1999;

• however, electricity losses on its transport amounted to 12.8% under a standard of 1 1.4%, although compared with 1999, losses are reduced by 7.4 million kWh;
• performed indicators for specific fuel consumption, fuel savings for the year amounted to 109 here;
• according to 2000, the repair of power plant equipment repairs repaired 10 hydraulic units of the Kuban hydroelectric power plants with a total capacity of 104.2 MW, 1 kotelagregate with a capacity of 35 t / h and one turbine unit 4 MW Kislodskaya CHP. During the repair period, the hydroturbine of 15 MW was replaced at the Egorlik hydroelectric power station and 4 MW hydrogenerator on the whistling hydroelectric station.
• the annual graphs of the capital repairs of electrical equipment of substations, overhaul of LEP 35-110 kV and distributors adjusted by financial opportunities JSC.
• performed measures to prepare for work in the autumn-winter period of 1999/2000

• alarms in 2000 was not. The failure for refusal amounted to 547 thousand kWh.

4. Perforced with RAO (YUZHMES) work on the operation and repair of the system-forming network of the UES of Russia:

• scheduled nomenclature works and additional work to eliminate the effects of the elements on the VL-33O KV L-330-12 and L-33O-03 were performed.

5. Coordination and operational dispatch control of the electric power complex in the territory of the region.

In the reporting year, the Company received from the wholesale market 6,034.9 million kWh of electricity, from block stations - 12.5 million kWh. Own production amounted to 1,251.3 million kWh. (25.7% of the power consumption of the edge).

Cost supplied by society commodity products (RA6OT.USLUG) for the year amounted to 1 672 186.0 thousand rubles., including electricity to own consumers 1,488,305.8 thousand rubles, heat energy 41,703.3 thousand rubles, from other activities - 93,162.5 thousand rubles.

The actual cost of commercial products since the beginning of the year amounted to 1,672,186.0 million rubles. As plan 1 512 317 rub.

The implementation of commercial products, calculated on the fact of the receipt of money for the settlement account of the Company, for 1999 amounted to 1,672,85.5 thousand rubles.

The cost of realized products, calculated by payment - 1,622,494.0 million rubles.

The company received a balance sheet profit calculated on system accounting, since the beginning of the year in the amount of 32,327.0 thousand rubles. (by shipment). At the same time, the revenues from the sale of commercial products amounted to 49,692.0 thousand rubles. In terms of 5,1875 million rubles, losses from other implementation - 22,407 thousand rubles, revenues from non-engineering operations - 5,042.0 thousand rubles.

The balance sheet for Zavropolenergo JSC on 01.01.99 amounted to currency -3 037 052 \u200b\u200bthousand rubles, including:

Balance assets of the enterprise-total - 3 037 052 \u200b\u200bthousand rubles,

including:

• fixed assets (less deposit) - 1 991 153 thousand rubles.
• intangible assets (minus wear) - 4,479 thousand rubles.
• unfinished caps - 233,695 thousand rubles.
• long-term financial investments - 4,808 thousand rubles.
• other non-current assets - 1,523 thousand rubles.
• stocks, costs (minus deposit of MBTs) - 125,728 thousand rubles.
• cash - 18,783 thousand rubles.
• short-term financial investments - 3,710 thousand rubles.
• accounts receivable for electric and heat released, performed works and services rendered - 619,453 thousand rubles.
• value Added Tax - 14,768 thousand rubles.
• uncovered loss of the reporting year - no.

Balance liabilities of the enterprise - total: - 3,037,052 thousand rubles.

including:

• statutory capital - 2,242,350 thousand rubles.
• extreme Capital - 274 138 thousand rubles.
• reserve capital - 25 940 thousand rubles.
• accumulation funds - 13,440 thousand rubles.
• fund of the social sphere - 67 261 thousand rubles.
• targeted financing and receipts - 113,246 thousand rubles.
• retained earnings of the reporting year - 462 thousand rubles.
• accounts payable for purchased electricity, work performed and services provided by the Company and other - 366,423 thousand rubles.
• calculations for unpaid dividends - 7,041 thousand rubles.
• revenues of future periods - 163 thousand rubles.
• other long-term liabilities - no.

The change in current assets at the end of the reporting year towards the increase, which is 4.8% (144,680 x100 / 3 037 052) from the total balance of the balance sheet, is explained by the following reasons:

Row 210 - an increase in reserves by 87% by increasing stocks of raw materials and materials, low-value inventory and resale goods;

Row 240 - Reduction accounts receivable In connection with payments by 87% (619 453x100 / 654 549).

The remaining balance sheets of significant changes have not changed.

The balance sheet of Stavropolenergo JSC consists of its own and attracted borrowed funds reflected in the passive as commitments to creditors.

• In total, the company of assets on 01.01.99 - 3,037,052 thousand rubles.
• Minus debt obligations to creditors, borrowed funds - 2,671,681 thousand rubles. (3 037 052-365 371).
• Own funds of society - 307 533 thousand rubles. or - 92.9%.

The assessment of the coefficient balance sheet structure made it possible to establish that the calculated value of the current liquidity coefficient as of 01.01.2000 was 0.061 (as of 01.01.99 - 0.030), the recovery of solvency is 1.76.

Indicators of coefficients, although several and worsened for the year, record a sustainable financial position and a satisfactory structure of the balance of Stavropolnergo JSC for 1999.

A brief analysis of the presence of property and sources of its coverage showed that the value of the property of the Stavropolnergo JSC and the sources of its acquisition for the analyzed period increased. In general, the property has become more - 4,818 thousand rubles (3 037 052 \u200b\u200b- 3 032 234) or 0.2%. This happened due to an increase in receivables for the released electrical and thermal energy, performed works, services, etc. (619 453 - 654,549) by 35,096 thousand rubles or 5.4% and the decrease in all the rest of the property by 30,728 thousand. rubles, including:

• the main funds and non-current assets decreased by 41,755 thousand rubles (2 277 413 - 2 235 658) or by 1.8%;
• production reserves increased by - 67,88 thousand rubles (144 680 -77 392) or 46.5%;
• no losses are not covered;

The net assets of society as of 01.01.99 are -2 235,658 thousand rubles. (135% by 01.01.99).

For one ruble of own funds embedded in assets, Stavropolnergo JSC, at the end of the reporting year, has obligations for attracted borrowed funds of only 7.6 kopecks, which characterizes financial autonomy (society's independence, since its own funds are much higher than borrowed).

Exceeding receivables over payables is 254,082 thousand rubles. The criteria of solvency indicate the sustainable financial condition of the Company.

As of 01.01.99, on the balance of society ( balance value) 9,648,778 thousand rubles of fixed assets were listed. Including funds of the main activity - 4,824,389 thousand rubles, production fixed assets of other industries 4,738,686 thousand rubles and non-production fixed assets - 85,703 thousand rubles.

During the year, fixed assets increased by 85,817 thousand rubles, including those enacted and purchased by 75 197 thousand rubles, dropped out - 80,955 thousand rubles. The main proportion of fixed assets - means of the main activity - 69,255 thousand rubles. The main funds of other industries and non-manufacturing fixed assets are introduced - by 19,675 thousand rubles.

Commissioned:

• workshop for the production of SPR electrodes;
• new body of the educational plant.

The thermal networks of the resort of Kislovodsk were purchased.

Depreciation of the main production facilities for the year amounted to 2,833,236 thousand rubles. Energous fixed assets flewed by 319 thousand rubles.

On the overhaul of equipment, stations, the electric grid was spent 1,066,290 thousand rubles, for the repair of buildings and structures -

1 530 804 thousand rubles.

A total of 2,597,09 thousand rubles were spent on repair service. (at 1999 - 2,516,429 thousand rubles).

We will conduct a brief analysis in the area labor resources And their payment. At the end of 2000, 7417 people worked in JSC, of \u200b\u200bwhich there were 7162 people prominence or 92.6% of the normal number, and 255 people of non-industrial staff. In comparison, from January 1, 1999, the total number rose by 1.7% (127 people).

In 2000, 101,815 million rubles were sent to labor in 2000, against in 1999 - 164,772 million rubles. (an increase of 1.7%). The entire increase is consumed to pay for labor and other payments of newly adopted personnel.

The average monthly income per employee amounted to 1 281.6 thousand rubles, against 1324.7 thousand rubles. In 1999 (decrease by 3.3%).

The ratio of average income growth in Stavropolnergo JSC to the growth of consumer prices on the edge for 1999 is 0.822.

The ratio of monetary income of one employee in Stavropolnergo JSC to the average permanent subsistence minimum in the region - 3.72, which is approaching units in families with two children. In 1997-2000, this ratio ranged from 5.92 to 4.16.

Salaries payday amounts to 05.01.2000 amounted to 3.4 million RUB.

Cutting due to non-payment of financial capabilities led to a reduction in funds for the development and reconstruction of the economy. Meanwhile, the level of wear of the basic funds reached 54 percent, and 66 percent on machines and equipment.

The update work was carried out:

A replacement of the hydrogenerator of the whistle hydroelectric hydroelectric station and one hydro turbine of Egorlykaya HPP has been performed. However, it remained in an unsatisfactory condition of 3.0 thousand km W-0.4 kV, 1.7 thousand km of Vl, 680 tp. Inspection of networks decreased dramatically: instead of the 807 km of VL-0.4 kV who came into dissenting, only 26 km was introduced, instead of 244 km Vl-10 km - only 38 km. Remained in an unsuitable state of 215 TPs. Not introduced for the year not a single substation 35-110KV., Not a single km of 35-110 square meters.

0.43 thousand square meters introduced. M housing (4% by 2000). Overall volume capital investments During the year amounted to 21,718 thousand rubles. (285 815-307 533).

If the volume of production facilities will remain at the current level, the energy complex of the region will be unable to carry out the functions of consumer power supply in several years.

As of 01.01.99, unfinished caps amounted to 24,338 thousand rubles, which corresponds to 88.6% by 01.01.99.

Results of a brief description of the economic potential of the enterprise of the company "Protavropolenergo", given on the basis of accounting reporting and reports on the results of the company in 1999, talk about a sustainable property and financial position this company and the feasibility of holding a more detailed integrated analysis of its activities.

1.3. The main provisions of the methodology for a comprehensive analysis of the activities of the enterprise

A comprehensive analysis of economic activity consists of two closely interrelated sections: financial analysis and production management analysis. The approximate scheme of the integrated analysis of the enterprise is presented in Figure 1.3.1.

Figure 1.3.1. Scheme of a comprehensive analysis of the enterprise activities.

The separation of analysis on financial and managerial is due to the separation of the accounting system in the scale of the enterprise for financial accounting and management accounting. Such a separation of the analysis is somewhat conditional, because internal analysis can be considered as a continuation of external analysis and vice versa. In the interests of the case, both types of analysis fue each other with information.

Financial analysis is an essential element of financial management and audit. Almost all users financial reports Enterprises use the results of financial analysis to make decisions on optimizing their interests.

Owners analyze financial reports to increase capital profitability, ensuring the stability of the enterprise. Lenders and investors analyze financial reports to minimize their risks on loans and deposits. It can be firmly said that the quality of the decisions made entirely depends on the quality of the analytical substantiation of the solution. On interest in financial analysis, the fact that in recent years has appeared many publications devoted to financial analysis, the foreign experience of financial analysis and management of enterprises, banks, insurance organizations, etc. has been actively developing.

The introduction of a new accounting account plan, bringing the forms of accounting to greater compliance with the requirements of international standards causes the need to use a new financial analysis methodology that meets the conditions of the market economy. Such a technique is needed for a reasonable choice of a business partner, determining the degree financial Sustainability Enterprises, estimates of business activity and the effectiveness of entrepreneurial activity.

The main (and in some cases the only) source of information on the financial activity of the business partner is the accounting reporting that has become public. The reporting of the enterprise in a market economy is based on the generalization of data of financial accounting and is an information link connecting the enterprise with society and business partner users of information on the activities of the enterprise.

The subjects of the analysis are, both directly and indirectly interested in the activities of the enterprise users of information. TO first group Users include the owners of the company's funds, the lender (banks, etc.), suppliers, customers (buyers), tax authorities, enterprise staff and management. Each analysis subject studies information based on its interests. So, the owners need to determine the increase or decrease in the share own capital and evaluate the efficiency of resource use by the administration of the enterprise; creditors and suppliers- the feasibility of extending a loan, credit conditions, guarantees of the loan refund; Potential owners and creditors - the benefit of premises in the enterprise of their capital, etc. It should be noted that only the management (administration) of the enterprise can deepen the reporting analysis using production accounting data within the management analysis conducted for management purposes.

Second group Users of financial statements are subjects of analysis, which although directly and are not interested in the activities of the enterprise, but must protect the interests of the first group of reporting users under the contract. These are audit firms, consultants, stock exchanges, lawyers, press, associations, trade unions.

In certain cases, only accounting reporting is not enough to implement the objectives of financial analysis. Separate user groups, such as management and auditors, have the ability to attract additional sources (production and financial accounting data). Nevertheless, the most often annual and quarterly reporting is the only source of external financial analysis.

The financial analysis methodology consists of three interrelated blocks:

1. analysis of financial condition;

2. Analysis of the financial results of the enterprise;

3. Analysis of the effectiveness of financial and economic activities.

The main source of information for financial analysis is the accounting balance of the enterprise (form No. 1 of the annual and quarterly reporting). Its value is so great that the analysis of the financial condition is often called balance analysis. The data source for analyzing financial results is a report on financial results and their use (form No. 2 of the annual and quarterly reporting). The source of additional information for each of the blocks of financial analysis is an application to the balance (form No. 5 of annual reporting). These forms are approved by the Ministry of Finance of the Russian Federation for the annual accounting report for 1997, and form No. 1 and No. 2 - and for the 1997 quarterly reporting. Several other statements are approved for enterprises with foreign investment of foreign economic firms.

What are the convenient information sources for insolvent enterprises?

First of all, the fact that you can not prepare the data for the analysis already on the basis of the balance sheet of the enterprise (form No. 1) and (Form No. 2) make a comparative express analysis of the reporting indicators of the enterprise for previous periods.

Secondly: with the advent of special automated accounting programs for analyzing the financial condition of the enterprise, it is convenient immediately after drawing up the reporting forms without leaving the program to produce on the basis of ready-made forms of accounting reporting using the built-in block of financial analysis the simplest express analysis of the enterprise.

The main purpose of the financial analysis is to obtain a small number of key (most informative) parameters that give an objective and accurate picture of the financial condition of the enterprise, its profits and losses, changes in the structure of assets and liabilities, in settlements with debtors and creditors, while analysting and manager (manager ) It may be interested in both the current financial condition of the enterprise and its projection on the nearest or more distant perspective, i.e. Expected financial status parameters.

The analysis goals are achieved as a result of solving a certain interconnected set of analytical tasks. Analytical task is the specificization of analysis objectives, taking into account organizational, information, technical and methodological capabilities of analysis. The main factor ultimately is the scope and quality of source information. It should be borne in mind that the periodic accounting or financial statements of the enterprise is just "raw information", prepared during the implementation of accounting procedures at the enterprise.

To make decisions on production management, sales, finance, investment and innovations, the management needs a permanent business awareness of relevant issues, which is the result of the selection, analysis, assessment and concentration of initial raw information. Analytical reading of the source data is also necessary on the basis of analysis and management purposes.

The basic principle of analytical reading of financial reports is a deductive method, i.e. From the common to the private, but it should be applied multiple times. During such an analysis, as it were, the historical and logical sequence of economic facts and events, the focus and the power of influence on their results.

The practice of economic and financial analysis has already developed basic types of analysis (methodology for analysis) of financial reports. Among them, 6 main methods can be distinguished:

horizontal (temporary) analysis - comparison of each position of reporting with the previous period;

vertical (structural) analysis - determination of the structure of the final financial indicators with the identification of the influence of each reporting position on the result as a whole;

trend analysis - Comparison of each reporting position with a number of previous periods and the definition of trend, i.e. The main trend of the dynamics of the indicator, purified from random effects and individual characteristics of individual periods. With the help of the trend, the possible values \u200b\u200bof the indicators in the future are formed, and therefore, a promising forecast analysis is carried out;

analysis of relative indicators (coefficients) - Calculation of relationships between certain positions of the report or positions different shapes reporting, determination of the relationships of indicators;

comparative (spatial) analysis - this is like an intravenial analysis of reporting summary indicators for individual indicators of the enterprise, branches, divisions, workshops, and an inter-farm analysis of the indicators of this enterprise in comparison with the indicators of competitors, with medium-sective and average economic data;

factor analysis - Analysis of the influence of individual factors (reasons) on the productive indicator using deterministic or stochastic research techniques. Moreover, the factor analysis can be both direct (actually analysis) when the analysis is crushed into components and inversely, when the balance of deviations and at the stage of generalization, all identified deviations are summed up, the actual indicator from the base due to individual factors.

Financial analysis is part of a common, complete analysis of economic activities, which consists of two closely interrelated sections: financial analysis and production management analysis.

The peculiarities of external financial analysis are:

• multiplicity of subjects of analysis, users of information on the activities of the enterprise;
• the variety of purposes and interests of subjects of analysis;
• the presence of typical methods of analysis, accounting and reporting standards;
• analysis orientation Only for public, external reporting of the enterprise;
• limited analysis tasks as a result of the previous factor;
• maximum openness of the analysis results for users of information on the activities of the enterprise.

Financial analysis, based on the data of only accounting reporting, acquires the character of external analysis, i.e. Analysis conducted outside the enterprise by its interested counterparties, owners or government agencies. This analysis based on only reporting data that contains only a very limited part of the information on the activities of the enterprise does not allow to reveal all the secrets of success or failures in the activities of the enterprise.

• analysis of absolute profit indicators;
• analysis of relative profitability indicators;
• analysis of the financial condition, market sustainability, balance sheet liquidity, company solvency;
• analysis of the effectiveness of the use of borrowed capital;
• economic diagnostics of the financial condition of the enterprise and rating evaluation of issuers.

There is a diverse economic information on the activities of enterprises and many ways to analyze this activity. Financial analysis according to financial statements is called a classic analysis method. Outdoor financial analysis uses data on information as a source technical training Production, regulatory and scheduled information and other system accounting data.

In the system of intra-economic management analysis, there is the possibility of deepening financial analysis by attracting these management production accounting, in other words, it is possible to conduct comprehensive economic analysis and evaluating the effectiveness of economic activity. Questions of financial and managerial analysis are interrelated in justifying business plans, when monitoring their implementation, in the marketing system, i.e. In the production management system and the production, work and service-oriented services.

The features of managerial analysis are:

• orientation of the results of analysis on their guide;
• use of all sources of information for analysis;
• lack of regulation of analysis by side;
• the complexity of analysis, the study of all parties to the enterprise;
• integration of accounting, analysis, planning and decision making;

the maximum closure of the results of the analysis in order to preserve commercial secrets.

2. Analysis of the cost of production and features of pricing in the energy industry

Each enterprise, union in conditions market relations It should be cost ventilateral, to measure the results of its work with costs, to achieve increased results and cost reduction. Measuring the costs and results at any level of the management of the national economy in solving both current and promising economic tasks is impossible without a proper tool. Such a tool are prices, tariffs and rates.

From the point of view of the possibilities of compulsion of the results of various activities, most of the energy enterprises are in a special position, the results of their activities can be combined with a physical way in uniform energy units. However, such compulsion is very imperfect. Thus, there may be different pressure of the selected steam, the scope of electricity voltage oscillations and their frequency. Significant value for measuring energy value has time (during the day and during the year), in which it is necessary to provide consumer energy. The module of disseminated and time-based energy is not possible. It is much more difficult to compare heterogeneous material and intangible costs. Physically, they are incommensurable. For example, fuel and lively labor in the current activities of power plants, cement and equipment during their construction can be poisoned only through prices and wage rates.

Currently prices in national economy quite diverse. This variety of prices (their differentiation) is caused by the fact that they must perform all the accounting, stimulating and distribution functions on them, reflect the cost of production and be at the same time an effective instrument of economic policy.

To overcome the vagions of centralized pricing and the establishment of market equilibrium, a wide liberalization of prices began on January 2, 1992 - the first stage of the cardinal economic reform in Russia. But as already mentioned in the introduction, the energy industry, being a natural monopolist, is under control state Structures In matters of prices for their services, being within the framework of the concept pricing for fade costs (CPI).

2.1. Basics of building tariffs for electricity

Tariffs - This is a differentiated price. Energy tariffs occupy the middle position between tariffs for services and prices for material goods, since the result of energy enterprises - energy - has some properties and services, and material benefits. The economic nature of energy tariffs is the same as prices, i.e. the costs of socially necessary labor on the reproduction of energy, as well as the reproduction of all types of fuel, equipment and other means of production in the volumes and proportions required for reproduction of energy.

The main elements of energy tariffs are the total cost of energy production and profits. The cost of energy production differs significantly in individual production and energy associations (energy systems) due to significant differences in the structure of generating capacity, differences in the cost of the power plants used. Therefore, energy tariffs differ in zones or districts.

Electricity requires a special transportation system, i.e. Transmission and distribution, up to each consumer. In this case, the transmission and distribution systems - power enterprises - as a result of the peculiarities of production and use of energy, it is obliged to work in close technological and organizational cooperation with power plants of this PEO (power system) and consumers. By virtue of such a close technological connection of production and energy transfer, it is always implemented at the price (tariff) franco-consumerTherefore, it includes the cost of transmission and distribution, which means the cost and profit of power plant enterprises. Therefore, energy tariffs depend not only on the cost of energy production in this area, but also on the cost of its transfer.

Features of energy production depend on the average annual and average daily conditions. The average annual and average daily production costs should be reflected in the tariffs on energy to ensure normal conditions for the cost-effective activities of each energy enterprise. But the production of electricity cannot be focused only on average energy consumption, since the energy production mode is determined by the mode of its consumption. Energy consumption differs sharply expressed unevenness during the day. High value main production Funds Energy enterprises, a large proportion of conditionally permanent costs in the cost of energy costs by 30-40% are due to the need to satisfy the needs of the energy of those consumers who need energy just during the hours of the daily maximum load. If energy tariffs were built on the basis of the average daily volume of energy consumption, then they would not fulfill their basic function - reliable accounting of socially necessary costs for the production of those types of products that are mainly produced during the peak loads of power systems. The orientation of tariffs for the average daily energy consumption would not stimulate a more uniform and, therefore, more economical power consumption mode.

Differences in the cost and durability of energy production by time of day are the basis of multilite tariffs. In practice, as a rule, two-way and significantly less often are used - trust tariffs.

In addition to stimulating a more economical power consumption mode through electricity tariffs, production consumers also receive a discount voltage mode or a tariff voltage (for COS J or TG J).

For the main industrial electricity consumers with the annual load of the load not lower than 500 kW, a two-way tariff is applied. It consists of two parts: tariff (rates) per 1 kV * and attached power or 1 kW of the stated maximum load and tariff (rates) for each kilowatt hour of the active energy consumed. The total attached power is determined by the power of low-voltage transformers and high-voltage electric motors attached directly to the substations of the power supplying enterprise.

Reported maximum load - This is the largest half-hour power released by consumers during the day of the daily maximum of the power supply load. Control and accounting of the attached capacity does not cause difficulties, since the stated power is fixed in contracts with consumers and periodically monitors the testimony of special instruments.

The total amount of electricity consumed in the year at twin tariff Determined by the formula:

t \u003d Ан + bw, (8)

where A isstav (tariff) for 1 kV * and attached power, rubles / kV * a, or 1 kW of the stated maximum load, rub. / kW; N - attached power, kV * A, or declared maximum load, kW; b - rate (tariff) per 1 kW * h consumed active energy, rub. / kW * h; W is the amount of energy consumed, kW * h / year.

If we take into account that W \u003d NHE, where the HE is the annual number of hours of using the maximum attached power or the stated load maximum, h / year, then the average annual two-dead tariff for 1 kWh of consumed energy is inversely proportional to the number of hours of use of the attached power or maximum loads:

c \u003d T / W \u003d (A / HE) + b. (nine)

Thunder tariff consists of a maximum tariff for energy released in the time zone of the maximum load; average tariff for energy in the time zone of the day corresponding to day and semi-touch loads; The minimum tariff at night during the minimum load hours.

Single tariff involves the size of the board for consumed energy, strictly proportional to its number:

The one-step tariff is very simple and does not require special counters. It is enough to install cheap energy meters to use it. This type of tariffs is applied in the calculations for consumed energy with small consumers: small industrial enterprises and organizations, household consumers. The one-step tariff is also applied in calculations with the consumers, the power consumption mode of which does not depend on the consumers themselves. These include electrified transportation, plants for the production of non-ferrous metals, etc. The population and enterprise of trade and catering pay for electricity consumed in the same way on one-track tariffs, regardless of their location.

In the process of the formation of market relations, the procedure for calculating electricity tariffs released by consumers is improved. So, in pursuance of the Federal Law "On the state regulation of tariffs for electrical and thermal energy in the Russian Federation" developed and approved "Temporary guidelines on the procedure for calculating tariffs for electrical and thermal energy in the consumer market" According to which the procedure for calculation is currently established, the introduction and changes in tariffs for electrical energy (power), released by consumers.

To regulate electrical energy tariffs (power) and thermal energy (power), the power supply organization submits substantive materials in REC.

In the process of consideration and approval of tariffs for electrical energy (power), RECs evaluates the validity of the following materials:

1. Determination of species of products (services) in physical terms supplied by the power supply organization to consumers for regulated activities.

2. Economic substantiation of the overall need for financial resources (cost and profit) of commercial organizations on regulated activities for the period of regulation.

3. Distribution of the overall need for funds (cost and profit) of commercial organizations between the types of products on regulated activities.

4. Calculation of tariffs: medium in power supply organization and differentiation by groups and categories of consumers.

According to the results of the consideration of materials presented by energy supplying organizations, REC approves tariffs for electrical energy (power) by groups of the category of consumers of the region serviced by this power supply organization.

2.2. Determination of the overall need for financial resources (cost and profit) of the power supply company.

The definition (economic rationale) of the general need for financial resources (cost and profit) of the energy supply organization for regulated activities for the regulation should ensure complete reimbursement of the reasonable material costs, including the cost of purchased energy, coverage of financial costs (interest on loans or bonds), tax payments, depreciation deductions to the formation of other special means of a power supply organization. Accrual dividends on shares N formation of the required amount of net profit for the implementation of industrial and social programs.

The overall need of energy supplying organizations in financial resources includes the types of reproduction costs below.

Funds attributed to the cost of production:

1. Raw materials, basic materials. The calculation is made on the basis of existing norms and standards, taking into account the prices and tariffs predicted during the regulation of prices and tariffs on these raw materials.

2. Auxiliary materials. The calculation is made on the basis of current norms and standards, taking into account the prices and tariffs predictable during the regulation of prices and tariffs on these auxiliary materials.

3. Production services. The calculation is made on the basis of the need for regulatory (repair and other) works, taking into account the prices and tariffs projected during the regulation of prices and tariffs.

4. Fuel on technological purposes. The need for fuel charges is determined on the basis of the values \u200b\u200bof the specific costs of fuel on the production of electrical energy H heat, calculated on the basis of the regulatory energy characteristics of the energy equipment and the planned mode of operation of the equipment for the period of regulation, taking into account the projected fuel prices and tariffs for transportation.

5. Purchased energy for industrial and economic needs, including the cost of purchased electricity and power and heat generation obtained with forms or from other energy producers. Calculation of the costs of purchased energy with FORMs are made on the basis of the approved energy balance of the energy and power and the level of approved FEC tariffs for electricity and the power supplied with forms.

The cost of purchased electricity from block stations and other electricity producers not bred on Forem is determined on the basis of the electricity balance of the energy supplying organization of REC tariffs established.

6. Labor costs. The calculation of the amount of expenses for the remuneration of the work of employees engaged in the main activity is made in accordance with the industry tariff agreements.

The method of calculating the amount of funds for labor in accordance with the sectoral tariff agreement is approved by FEK Russia.

7. Social Affairs, including: Social insurance deductions, deductions to the Employment Fund, Mandatory Medical Insurance, to the Pension Fund n other deductions provided for by the current legislation. Calculations are made on the basis of the norms established by the current regulatory legal acts of the standards of these contributions.

8. Depreciation of fixed assets. The calculation of depreciation on the full restoration of fixed assets is made on depreciation standards, approved in the prescribed manner by type of fundamental funds of commercial organizations.

9. Other costs including:

• Subscription fee for services for the organization (operation and development of the UES of Russia. The calculation is made in accordance with the approved FEC of Russia subscriber's size.
• Executions into the repair fund, in the case of its formation. Regardless of the financing scheme, the need for financial resources for all types of repairs is calculated on the basis of rules and programs for carrying out repair work and the norms of consumption of material and labor resources.
• Means for the creation of seasonal fuel reserves. Calculated on the basis of the design indicators on the fuel laying on the autumn-winter period and the content of the states.
• Unproductive expenses. Taxes and other mandatory charges paid at the expense of cost.

• Costs for training and retraining of personnel.

• Depreciation on intangible assets.
• Payment for maximum permissible emissions of pollutants.
• Payment for interest for credit and budget loans.
• Targets Energy supplying organizations.
• Other other costs Based on the current regulatory documents and sectoral features of the cost of the cost of the cost of production.

The costs of the enterprise of Stavropolenergo JSC, attributed to the cost of production of electrical and thermal energy, its transfer and distribution in networks, represent in the form of table 4.1.

According to the results of Table 4.1, some negative shifts can be noted in changes in the calculation articles. For example: compared with last year, the costs of the main wages of production workers decreased - the change was 2141.52 million rubles; decreased volume of social insurance deductions by 1228.08 million rubles; reduced depreciation costs production equipment by 3812.31 million rubles. These changes are the result of forced measures taken by the leadership of the enterprise Stavropolnergo JSC in a difficult economic situation, to reduce the costs attributable to the cost of production. But as is known, the reduction in funds attributed to reproductive processes will eventually adversely affect the functioning of all production as a whole. Therefore, there is an urgent need to change the economic policy by the management of the enterprise in terms of costs.

Funds formed by profits:

1. On the development of production, including overhaul.

2. For social development, including capital investments and the formation of the consumption fund due to profits.

3. Dividends on shares. In accordance with Article 4 of the Law on State Regulation of Tariffs for Electrical and Heat Energy in the Russian Federation ዸ ዸ 矊 矊

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Table 4.1.

4. Profit on other purposes, including:

Payments for exceeding the maximum permissible emissions (discharges) of pollutants;

Payment of interest for the loan and budget loans, in a part wearable for profit;

Executions into reserve (n others) funds provided for in the current legislation.

The calculation of the need for financial resources on the production, scientific and technical and social development of the energy supply organization is made with the rationale for all sources of funding on the basis of the developed development and investment programs.

The level of profitability of commercial organizations on regulated activities is based on the volume of the above-mentioned funds formed by profits.

6. Drop-down income The energy supply organization arising from the reasons independent from it is taken into account by the REC at the next stage of regulation of tariffs for electrical and thermal energy.

Based on the need to compensate for the economically reasonable costs of energy supplying organizations caused by the growth of tariffs for Forem and the Resolution of the Regional Energy Commission of the Stavropol Territory of 2.06.2001, it was decided to approve the following tariffs for electrical energy for the population of the Stavropol Territory (Table 1).

Types of consumers	Payment for 1 kW of the stated capacity, per month Rub / kw	Payment for 1kW electricity hour per month. Cop / kWh
Industrial and equivalent consumers with a capacity of 750 kW and above: High voltage (VN) Average voltage (CH) Low voltage (NN) High voltage (VN) Average voltage (CH) Low voltage (NN) Production needs of SelkhozPeeters: Average voltage (CH) Low voltage (NN) Municipal domestic consumers with an attached capacity of 750 kVA and higher, Vodokanal enterprises Average voltage (CH) Consumers, when calculating with which one-step tariff is applied: Average voltage (CH) Low voltage (NN) Population: Urban Rural Urban with electric stoves

Table 1, according to the points 1, 2, 3, 4, the value added tax is charged additionally.

The approved tariff for the urban population is below the cost of 1.6 times, for rural population 2.2 times. The actual level of electricity tariffs for the population is 3.5 times lower than the cost. The replenishment of the reduced cost goes at the expense of industrial consumers, but it contributes to the cost of produced by their products, which naturally affects the overall increase in prices.

The power supply of consumers connected to the networks of the Company in accordance with the contracts is the main activity of the enterprise, which makes it a significant share of profit and significantly affects its financial condition. In this regard, I want to bring some figures characterizing the activities of the enterprise in 2000:

• Electricity consumption in the region was 6450 million km, payments to consumers - 5420 million kWh or 93.1% by 2000.
• The mid-scale fare was 0.412 rubles / kWh (1.16 times to 2000) and 0.324 thousand rubles / Gcal (1.23 times by 2000).
• Upon payment, sales amounted to 89.4%.

3. Assessment of the state and movement of property of the enterprise Zavropolenergo JSC and sources of its formation

Analysis of financial and economic activities according to financial statements can be performed with varying degrees of detail. The basis of the analysis is the system of indicators and analytical tables, the logic of the selection and compilation of which involves an analysis of the state and dynamics of the economic potential of the enterprise, the results and efficiency of its use.

The economic potential of the economic entity may be characterized by two: from the position of the property status of the enterprise and from the position of its financial position. Both of these parties of financial and economic activities are interconnected - the irrational structure of property, its low-quality composition can lead to a deterioration in the financial situation and vice versa.

The sustainability of the financial situation of the enterprise largely depends on the feasibility and correctness of the investment of financial resources into assets. Assets are dynamic in nature. In the process of functioning of the enterprise and the value of assets and their structure undergo constant changes. The most general idea of \u200b\u200bthe highest quality changes in the structure of funds and their sources, as well as the dynamics of these changes can be obtained by vertical and horizontal analysis reporting.

The concept of the property situation of the enterprise, about the provision of qualitative changes in the structure of funds and sources, as well as the dynamics of these changes can be seen using the modern form of annual accounting balancewithout transforming it for these purposes, since the balance sheet is net represents pure property Enterprises.

Data for analyzing the state and movement of economic funds (property) of the enterprise are presented in the form of Table No. 2, for the convenience and versatility of calculations made using the software product. Microsoft. Excel (All the formation tables are also made using this software) that allows substation source values Receive finished results in the final graphs of the table with a brief description of the obtained financial coefficients, which provides an opportunity if there is a PC with this software to use all the championship tables for analyzing the typical accounting reporting of any enterprise.

Table 2.

The condition and movement of the property of the enterprise of Stavropolnergo JSC in 1999.

Picture 1

Picture 1

Figure 2.

From these table 2, an increase in the total value of the property of the analyzed enterprise by the end of the reporting period is 0.15 percent, which amounted to 4,818 thousand rubles. This happened due to an increase in the amount of current assets by 6.17 percent, which is 46,573 thousand rubles. and indicates the complication of the structure of the property, since the increase in working capital, with their use of their use implies an increase in profits from major and other activities, but with an unfavorable economic situation, increases the risk of obtaining damages and reduce profits.

In turn, the proportion of non-current assets has slightly decreased. Its value by the end of the reporting period amounted to 80 percent of the total value of the property, which is 1.9 percent below this indicator at the beginning of the year. And in the horizontal section, the value of the decrease was 1.83 percent, that is, 41,755 thousand rubles (figures 1 and 2) from this brief enlarged analysis can be concluded about a minor change in the structure of the property of the enterprise Stavropolnergo JSC in the direction of the magnification of mobile assets. For a more detailed consideration of the condition and movement of the property of the enterprise, we analyze each part of the balance of the balance separately.

Assessing the dynamics of non-current assets, we note the changes in the composition of long-term financial investments in the direction of their increase both in the vertical and horizontal context. At the end of the analyzed period, the growth of the specific gravity of this part of non-current assets by 0.20 percent is visible in comparison with the specific weight at the beginning of the year. The increase in long-term financial investments amounted to 0.23 percent, which is equal to 15 thousand rubles.

This balance sheet, reflecting the long-term investments of the enterprise, the income assets of other enterprises, the authorized funds of other enterprises, as well as the loans provided to other enterprises, suggests that the enterprise is actively mastering financial operations, since in the conditions of market relations financial activities It becomes as equal in terms of the formation of a finite financial result as its main activity.

Considerable share of fixed assets in total amount non-current assets indicate good production capabilities of Stavropolenergo JSC and this is characteristic of the enterprise of the energy industry, but its minor increase due to the growth of long-term financial investments can be assessed as a positive tendency, as it is compensated by the growth of the specific weight of unfinished capital investments, which are a potential source. The increase in the main means of the enterprise. There is an increase in the specific gravity of unfinished capital investments by 2.1 percent and increasing the amount money At the end of the year by 43,666 thousand rubles compared with the beginning of the year.

Analyzing the dynamics of current assets that significantly affected the increase in property, it can be noted that an increase in property by 35,096 thousand rubles or 5.4 percent occurred the same due to an increase in receivables for the electrical and thermal energy, performed, and services, and Also due to an increase in production reserves by 46.5 percent or 67,88 thousand rubles.

The formation of the property of the enterprise is carried out at the expense of its own and borrowed funds, the state and movement of which is presented in the liability of the accounting balance. The ratio of own and borrowed funds characterizes the financial position of the enterprise. It is impossible to definitely give preference only to its own funds. Depending on the financial situation, the company often arises the need for borrowed funds and the correct order of these means becomes very important, since their refund is accompanied by an increase in the amount of funds to the interest on the loan

The characteristic of the sources of financing the property of the enterprise, as well as the structures and ratios of their own and borrowed funds, will be presented in the form of Table 3.

In addition to indicators taken from the balance sheet, the table provides the calculated indicator: "The presence of own working capital", which is determined according to the scheme:

EU \u003d K + PD - AB.

Table 3.

The characteristics of the sources of the formation of the property of the enterprise Zavropolenergo JSC in 1999.

Figure 3.

Figure 4.

As in a seen in Table 3, the basis of the sources of property of the enterprise AO Stavropolnergo is equalized. Their proportion in the total balance of the balance amounted to 88.9 percent at the beginning of the year (Figures 3.4). Balance currency for the analyzed period increased by 0.16 percent, which is 4,818 thousand rubles and it happened due to an increase in borrowed funds by 9.80 percent at the end of the year compared to the beginning of the year. This amount of funds amounted to 32 807 thousand rubles. The proportion of borrowed funds in the general property of the enterprise increased from 11.04 percent at the beginning of the year to 12.11 percent at the end of the year.

The presence of own working capital increased by 3.28 percent by reducing non-current assets by the end of 1999 (see Table 2).

Completing the analysis of the state and movement of the property of the enterprise "Protavropolenergo" JSC, it would be necessary to note once again that despite some flaws in the balance structure, the trend of the healthy economic life and activities of the enterprise can be traced. This is confirmed by:

1. An increase in the value of the property of an enterprise by 4,818 thousand rubles or 0.16 percent.
2. An increase in production reserves by 67,288 thousand rubles or 86.9 percent.
3. Growth of its own working capital by 3.28 percent or 13,766 thousand rubles
4. An increase in the amount of unfinished capital investments by 43,666 thousand rubles or 22.97 percent.
5. An increase in short-term financial investments by 12,291 thousand rubles or 120.47 percent.
6. Lack of short-term and long-term loans except accounts payable.

The disadvantages in the structure of the property of the enterprise and the sources of its formation include:

1. Reducing the magnitude of fixed assets by 86,905 thousand rubles, which is 4.18 percent.
2. Minor, but reducing your own funds by 27,989 thousand rubles or 1.04 percent
3. An increase in receivables by 8,596 thousand rubles or 84.38 percent.
4. Growth of accounts payable by 33,913 thousand rubles or 10.23 percent.

4. Assessment of creditworthiness and calculation of indicators of the liquidity of assets of the enterprise Zavropolenergo JSC and the liquidity of its balance.

Credit - This is the ability of the company in a timely manner and fully pay for their debts. During the analysis of creditworthiness, we will conduct calculations to determine the liquidity of the company's assets of Stavropolnergo JSC and the liquidity of its balance sheet.

The liquidity of assets is the value, the inverse time required to turn them into money. The liquidity of the balance is expressed in the degree of coverage of the obligations of the enterprise by its assets. The liquidity of the balance is achieved by the establishment of equality between the obligations of the enterprise and its assets.

The technical side of the analysis of the liquidity of the balance sheet is to compare funds for the asset with liability obligations. What the assets should be grouped according to the degree of their liquidity and are located in the order of its decrease, and the obligations - in terms of their repayment and are arranged in the order of increasing the timing of payment.

The grouping of assets of the analyzed enterprise in liquidity classes is advisable to submit in the form of Table 6, and the liabilities group for the degree of payment of payment - in the form of Table 7.

Table 6.

The structure of assets for the degree of liquidity of the enterprise JSC "Stavropolnergo".

Figure 6.

The structure of the obligations of the Stavropolnergo JSC for the degree of urgency of their payment.
7.

Balance is considered liquid subject to the following ratios of assets and liability groups:

A1.³ P1

A2.³ P2.

A3.³ P3.

P4³ A4.

For the values \u200b\u200bobtained in Tables 6 and 7, we have:

A1 \u003d 22 493 ³ A1 \u003d 365 371

A2 \u003d 619 453³ P2 \u003d 0.

A3 \u003d 148 670³ P3 \u003d 0.

P4 \u003d 2 670 863³ A4 \u003d 2 230 850

For the full liquidity of the company's balance sheet, the first relation is not fulfilled, therefore it cannot be considered absolutely liquid, but promising liquidity, that is, predicted solvency, high enough.

The liquidity of the enterprise is also determined by a number of coefficients. They reflect the availability of the enterprise to pay off short-term debts with their means. When calculating these indicators, short-term liabilities take over the calculation base.

The calculation of the liquidity indicators of the analyzed enterprise will be submitted in the form of a spreadsheet 8.

Table 8.

Calculation of indicators of solvency of the enterprise of Stavropolnergo JSC.

According to the results of the calculations presented in Table 8, the following conclusions can be drawn:

1. The absolute liquidity ratio has increased compared with the beginning of the year from 0.030 to 0,061 . The reason for this was to reduce the receivables of the enterprise by the end of the reporting period and the growth of funds in the accounts of the enterprise. As you know, all these improvements in the balance fraud occurred due to an increase in the share of cash collection for the work performed and the service provided by the enterprise.

1. Intermediate coefficient of coating ( KPR.P.) short-term liabilities or rapid liquidity ratio, although it has decreased in comparison with the start of the year from 2 to 1 ,76 But it remains high enough under the normative 0.7-0.8, due to significant receivables (619,453 thousand rubles).

1. Common coating or current liquidity ( CT.L.), giving a general assessment of the liquidity of the enterprise, showing the extent to which current payables are provided by material working capital as normal, despite its decline from 2.23 to 2,15 , with a norm at the end of the reporting period, at least 2 (safe value).

1. The specific weight of stocks and costs in the amount of short-term obligations include solvency indicators. It shows which part of the short-term obligations the company can pay off due to the implementation of material and commodity values. For the enterprise of Stavropolenergo JSC, this figure amounted to 0.23 at the beginning of the year and 0.39 at the end of the year. As can be seen, the magnitude of this coefficient by the end of the reporting period has almost changed, since the amount in the "stocks" article increased with the growth of payables.

Figure 8.

The obtained indicators indicate some deterioration of the situation in relation to the liquidity of the enterprise Zavropolenergo JSC. The values \u200b\u200bof all liquidity coefficients decreased, which is clearly represented in Figure 8. Moreover, the absolute liquidity ratio has dropped to an undesirable level. However, the payment readiness of the enterprise remains fairly high, as evidenced by the intermediate coating coefficient and the current liquidity ratio having high values.

Nevertheless, the identified tendency is unfavorable and it can only be corrected after the customers have fulfilled their obligations on the settlement of the work performed and the services provided by the enterprise.

5. Calculation of indicators of business activity of the enterprise Zavropolenergo JSC.

The most important part of the financial resources of the enterprise is its current assets. The successful implementation of the manufacturing cycle of the enterprise depends on their state. This determines the need for constant monitoring of turnover assets and analyzing their turnover.

The coefficients of business activity include various indicators of turnover, which for convenience and formalization are presented in Table 1.5. When calculating business indicators, we use the data as forms No. 1 and Form No. 2 - a report on the financial results and their use of the accounting reporting of the Stavropolnergo JSC.

Table 1.5.

Calculation of indicators of business activity of the enterprise Zavropolenergo JSC.

Of the 1.5 obtained in Tables. Results can be traced some positive trend in the work of the company Zavropolenergo JSC during the reporting period:

1. The total turnover coefficient, reflecting the efficiency of using all available resources of the enterprise, regardless of their sources, increased from 0.48 to 0,54.

1. Inventory turnover characterized by coefficients Koz1. and Koz2., somewhat worsened and amounted to 9 , 9 and 35 Days by the end of the reporting period in comparison with the values \u200b\u200bof these coefficients of 15.4 and 23 days at the beginning of the year.

1. The turnover coefficient of own funds, reflecting the activity of funds at the disposal of the enterprise, rose from 0.54 to 0,61 and speaks of a positive direction in the use of cash by the company.

6. Analysis of the use of capital capital (main and revolving)

6.1. Calculation and evaluation of fixed assets

A prerequisite for receiving an incredential capital to obtain an enterprise is planning capital reproduction, which covers the stages of investment, production, implementation and consumption. The formation and use of various cash funds to reimburse capital costs, its accumulation and consumption is the essence of the financial management mechanism in the enterprise.

The capital of the enterprise, divided into its own and borrowed, main and revolving, constant and variable, is constantly in the process of continuous movement, taking various forms, depending on the specific stage of the circuit. As is known, the totality of the circuits of various parts of the enterprise's capital for a certain period is its full turn or reproduction.

The concept of "non-current assets" and "fixed capital" is identical. The fixed capital includes fixed assets, as well as unfinished long-term investments, intangible assets and new long-term financial investments.

Fixed assets - funds embedded in the aggregate of material and real values \u200b\u200brelating to means of labor constitute a significant proportion of the main capital. They provide a multifaceted and versatile impact on the financial condition and the results of the enterprise. For this, there is a need to analyze the effectiveness of the functioning of fixed assets, during which it is necessary to assess the size, dynamics and the structure of investments in the enterprise of Stavropolnergo JSC in fixed assets, identify the main functional features of its production activities.

For this purpose, we will compare the data at the beginning and end of the reporting period in all elements of fixed assets. A generalized picture of the process of movement and updating fixed assets in the context of standard classification groups can be obtained from the form No. 5 of the annex to the annual balance of the enterprise Stavropolnergo JSC, section "Amortized property" (see Appendix No.).

To carry out a "horizontal" analysis of the indicators of the movement of fixed assets to Table 3.1.

As can be seen from the table 3.1, on the analyzed enterprise Zavropolenergo JSC, the security indicator of fixed assets in reporting period It has increased and its absolute change was line No. 350 forms No. 5 - 1 642 thousand roubles.that in the percentage by the beginning of the year amounted to 5 ,72 Percentage of growth. It happened due to excess of income in all types of fixed assets over their disposal. Recession of the growth of fixed assets We note in line 365 "Production and economic inventory" and it amounted to 5.7%. The greatest share in the total amount of the absolute increase in fixed assets falls on the lines 361 "Buildings" (4 ,5 % ) and 362 "facilities" (9 ,9% ), which is a positive indicator, especially if we take into account the industry features of the energy production, where these indicators are carried out the bulk of the production load.

In the dynamics of changes, the positive trend is the leading growth of production funds in comparison with non-production, where the absolute increase in the first was 16,333 thousand rubles. Reducing non-production funds by 11,471 thousand rubles. suggests

Table 3.1

Tauilitsa 3,2

removing a portion of depreciation deductions from the enterprise into the non-productive sphere.

As can be seen from Table 3.2, the share of production assets during the reporting period increased by 1 ,63 % , including buildings on 0 ,5 % vehicles on 0 ,04 % , inventory on 0 ,1 %. A significant part of fixed assets is the passive part (more than 70%), which is natural for the enterprise of the energy consuming. The greatest growth rate, ahead of the total growth rate of fixed assets, note in the "Building" rows (9.01%), vehicles (3.66%) and, as already noted in the results of the table 3.1 in the line "Production and economic inventory "(5.7%). The overall dynamics of changes in the structure of fixed assets can be assessed as a positive, relevant manufacturing needs of the enterprise Zavropolenergo JSC and its financial capabilities in the current moment in the economy.

There is an interconnected set of indicators for accounting, analyzing and evaluating the process of updating production assets (OPF), emanating from their balance:

F. k.G. \u003d F. n.G. +. F. new F. select., (1)

where F. k.G. - production funds at the end of the year;

F. n.G. - - production funds at the beginning of the year;

F. new. - production funds conducted in the reporting year;

F. select. - production funds that retired in the reporting year.

We calculate the indicators outgoing from the given equality:

1. The growth index of the main production facilities:

K. 1= F. kg / F. nG (2)

K1 \u003d 4738686/4722353 \u003d 1.00 (100%),

specifies to the growth trend of the OPF for the reporting period.

1. The coefficient of updating of production assets:

K. 2= F. new / F. kg (3)

K2 \u003d 73365/4738686 \u003d 0.015,

speaks about a relatively low level of updating of production assets.

1. The intensity coefficient of the update of the main production facilities:

K3 \u003d. F. select / F. nov. (4)

K3 \u003d 57032/73365 \u003d 0.777,

specifies the low intensity of the OPF update.

1. The scaligence ratio of renewal of the main production facilities:

K4 \u003d. F. new / F. nG (5)

K4 \u003d 73365/4722353 \u003d 0.015,

speaks about the insignificant amount of OPF update.

1. The stability coefficient of the main production facilities:

K5 \u003d ( F. ng F. select) / F. nG (6)

K5 \u003d (4722353-57032) / 4722353 \u003d 0.988,

shows the high stability of the OPF.

1. Coefficient of disposal of the main production facilities:

K6 \u003d. F. select / F. nG (7)

K6 \u003d 57032/4722353 \u003d 0.012,

indicates a low degree of disposal of the OPF.

Giving the overall assessment of the indicators of updating the OPF enterprise JSC Stavropolenergo, it can be noted that with the observable growth trend of the OPF ( 100% ), the degree of their update is low, as evidenced by the calculated coefficients.

6.2. Analysis of the efficiency of the use of fixed capital

The final efficiency of the use of fixed assets is characterized by the indicators of fund-studies, durability, profitability, relative economy of funds, increase product volumes, improving the productivity of working, reducing the cost of production and the costs of reproduction of fixed assets, an increase in the timing of the service of warehousing and others.

Improving the use of the main production funds of the energy industry gives large economic results by virtue of the significant size of these funds and high labor freight. However, energy is a very specific industry. The volume of products produced - electrical and thermal energy - cannot exceed the installed load schedule. According to this, the real economic effect of improving the use of fixed assets in the energy sector cannot be implemented as an increase in production production, as in other industries. In the energy sector, this effect is implemented at the stage of investment, the construction of new energy enterprises. Due to the best methods for using existing production assets, the capital intensity of the energy production, the planned increase in energy production is possible to achieve with a smaller amount of capital expenditures.

Energy production by 1 ruble of the main production facilities of the power system depends on the annual number of hours of use of the average annual power and the specific value of this power. Annual number of power utilization, in turn, depends: 1) from the state of operational readiness of energy equipment equipment, the total duration of capital and current repairs; 2) from the graphs of consumption of electrical and thermal energy. The first group of factors depends on the work of the energy enterprise and repair units. Electric consumption graphics do not depend on the energy enterprise. The larger electric load schedule in the power system, the higher the return of products per 1 ruble of the main production facilities.

To calculate the efficiency of the use of fixed assets by the enterprise Zavropolenergo JSC will be Table 3.3.

Table 3. 3.

Calculation of indicators of efficiency use of fixed assets

Table 3.3 data indicate that the performance indicators of the use of fixed assets tend to increase: fund-student increased by 11.03%. Due to the growth of funds, production gained 161867.08 thousand rubles was obtained, which is 96.97% of the total increase in product volume. The growth of fund-studies leads to a relative reduction in the needs of an enterprise in labor, i.e., to relative savings of fixed assets in the amount of 150,593 thousand rubles, which is 3.18% of them actual value In the reporting year. At the same time, the growth rates of profits are ahead of the growth rate of the volume of products implemented, which indicates an increase in the profitability of products that increased by 58.51%. All of these data are talking about the increase in the efficiency of using fixed assets by enterprise Stavropolenergo JSC and the correct economic Policyconducted at the enterprise to improve the efficiency of production and use of fixed assets.

6.3. Evaluation of the composition and structure of working capital on the balance of enterprise Zavropolenergo JSC

In the practice of planning, accounting and analysis, working capital is grouped by the following features:

1. depending on the functional role in the production process - revolving industrial funds (funds) and the funds of circulation;
2. depending on the practice of control, planning and management - normed working capital and non-normalized working capital;
3. depending on the sources of the formation of working capital - its own working capital and borrowed working capital;
4. depending on liquidity - absolutely liquid funds, rapidly realized working capital, slowly implemented working capital;
5. depending on the degree of risk of capital investment - working capital with minimal risk of investments, working capital with a small risk of investments, working capital with an average risk of investments, working capital with a high risk of investments;
6. depending on the standards of accounting and reflection in the balance sheet of the enterprise - working capital in stocks, cash, calculations and other assets;
7. depending on the material and material content - labor objects (raw materials, materials, fuel, work in progress, etc.) Finished products and goods, cash and funds in the calculations.

Current funds in the energy sector include mainly stocks of fuel, spare parts for repair, auxiliary materials, low-value and high-speed items. In the energy sector there are practically no stocks of raw materials of basic materials and purchased semi-finished products. Current funds include the so-called expenses of future periods; Costs for the preparation and development of new products, the development and implementation of new equipment and technologies.

The value of working capital is determined on the basis of their rationing. The size of the conversion funds, due to significant fluctuations, is usually not normalized. Coverage funds must have a minimum, but sufficient size for normal, uninterrupted production. The structure of circulating funds and funds for energy enterprises significantly depends on the composition of generating capacity and length electrical networks. With a large specific weight in the power system of hydropower plants, the share of fuel is significantly reduced and the share of spare parts and auxiliary materials increases.

Normated working capital is reflected in the financial plans of the enterprise, while the non-normalized working capital is practically not possible.

The division of working capital on a functional basis for circulating funds and circulation funds is necessary for separate accounting and analyzing the time of working capital in the process of production and circulation. Table 3.4 shows the grouping and structure of working capital of the enterprise, depending on their functional role in the production process.

Table 3.4 shows that the greatest specific weight in the current production facilities of the enterprise Zavropolenergo JSC occupy raw materials and low-value and BIP (18.4%), which is explained by the need for production in spare parts to maintain a power grid in operational readiness. Large share in the article "Calculations with others

Table 3,4.

enterprises "(77.78%) is explained by delays in payment by consumers for the received electricity and heat, which is a large minus in the overall structure of working capital of the enterprise.

Sources of formation of working capital are indistinguishable in the process of capital circulation. So, in the course of production, information about that, due to what funds, consumed raw materials and materials were purchased, it is not used. However, the system of formation of working capital has an impact on the speed of turnover, slowing down or accelerating it. In addition, the nature of the formation sources and the principles of various use of own or borrowed working capital are decisive factors affecting the efficiency of the use of working capital and total capital.

The grouping of working capital by the method of reflection in the balance sheet of the enterprise, it is possible to highlight groups of these funds, which are presented in Table 3.5.

The classification of working capital according to the degree of their liquidity and the degree of financial risk characterizes the quality of the funds of the enterprise in circulation. Effective management of working capital of the enterprise involves not only the search and attraction of additional sources of financing, but also rational placement in the assets of the enterprise, especially in current assets.

Grouping of working capital of the enterprise Zavropolenergo JSC, depending on their liquidity, will be presenting in the form of Table 3.6.

Table 3.5

Table 3.6

Figure 3.1. The structure of working capital of the enterprise AO Stavropolnergo in the degree of their liquidity.

According to Table 3.6, it can be concluded that the smallest of the working capital of the enterprise Stavropolnergo JSC constitute the most liquid working capital (see Figure 3.1). Their magnitude at the end of the year amounted to 22,493 thousand rubles, which is 12,291 thousand rubles. Less than this indicator at the beginning of the year. The reason for this was the increase in funds at the current account of the enterprise by 5 807 thousand rubles.

At the same time, a significant proportion in the structure of working capital is at high-voltage assets (78.6%) and for slow-reed assets (18.36%), they also have undergone an increase by the end of the year: the growth rate of fast-valued working capital amounted to 94.65% , and the growth rate of slow-engineed working capital amounted to 187.9%, which is equal to 67,295 thousand rubles.

The liquidity of current assets is the main factor determining the risk of capital investment in working capital. The accumulated estimates of the realizability of certain types of working capital for a long period of time allow you to determine the likelihood of the risk of investments in these assets. But for the enterprise of the energy industry, a number of factors that were considered above are characterized. The main reason for the decline in the share of highly liquid current assets is non-payment of debtors for the products released by the company.

7. Proceedings of the main financial results of the production and economic activity of the enterprise of Stavropolnergo JSC and the calculation of profitability coefficients.

In the conditions of market relations, the purpose of the production activity of any enterprise is to receive profits. Profit provides an enterprise to self-financing, satisfying the material and social needs of the owners of capital and employees of the enterprise, on the basis of a large part of budget revenues paid by the enterprise.

In general, the composition, the volume of book profits and the direction of its use are reflected in the form No. 2 "Profit and Loss Statement". The process of forming the financial results of the enterprise Zavropolenergo JSC will be submitted in the form of Table No. 1.2.

Table 1.2.

Determination of the balance sheet profit of the company Zavropolenergo JSC in 1999.

Name of the indicator	During the reporting period	For the same period last year
Revenue from the sale of products with the exception of VAT, excise taxes, etc. (010)
Cost of sales of goods, works, services (020)
Commercial and managerial expenses (030)
Profit (loss) from sales 050 (010 + 020 + 030-040)
Profit (loss) from financial and economic activities 110 (050 + 060 + 070 + 080 + 090-100)
Other non-revenue income (120)
Others nonealization expenses (130)
Profit (loss) of the reporting year (140) (110 + 120-130)
Profit Tax (150)
Distracted means (160)
Retained earnings (loss) of the reporting year (170)

To compare the general financial results of the company's activities, we will make an analytical table No. 1.3.

Table 1.3.

Evaluation of the dynamics and structure of the balance sheet profit of the company Zavropolenergo JSC.

As can be seen from Table No. 1.3, the change in the carrying profit at the enterprise Zavropolenergo JSC amounted to 67.3% of the previous year, which positively characterizes the activities of the enterprise. The main share accounts for profit from sales and this indicates the priority direction of the enterprise in the main activity, which is natural, given the sectoral affiliation of Stavropolnergo JSC.

The carrying profit received by the company spreads between the state, in the form of income tax, and the enterprise. After entering into the federal, regional and local tax budgets from the profit at the disposal of the enterprise remains net profit, which is directed to the funds of accumulation, consumption and social sphere (Appendix No. 1).

The most important indicator reflecting the final financial results of the enterprise is profitability. It characterizes the profits received from each ruble of funds invested in the enterprise or other financial transactions. Profitability indicators do not have regulatory values, as it depend on a variety of factors and significantly vary in enterprises of various profiles, size, structure of assets and sources of funds.

Depending on the comparison base, several types of profitability indicators are distinguished. Calculations of the most important of them are reduced to a spreadsheet 1.4.

Table 1.4.

Calculation of indicators of profitability of the enterprise Zavropolenergo JSC.

Picture 1.

According to the results of the calculation of profitability indicators, it is possible to conclude a decrease in the profitability of the enterprise of Stavropolnergo JSC and the weakening of its financial well-being. This is evidenced by all coefficients (see Figure 1):

• The profitability ratio of property that shows how much balance sheet profit is obtained from the ruble of the cost of property, increased from 1.5% to 0.55%, which contributed to the reduction in the balance sheet profit by the end of the reporting year.
• The profitability ratio of equity, which shows how many profits received from each ruble, which is owned by the enterprise, also decreased and by the end of the year amounted to 0.59%.
• The profitability of production funds, defined as the attitude of the balance profit to the sum of fixed assets and material working capital, by the end of the year amounted to 1.0%, which is 0.5% below this indicator at the beginning of the year.
• The profitability of financial investments at the beginning of the year was absent due to the lack of income as the securities of the same and from participation In the statutory funds of other enterprises. By the end of the year, the situation did not change and the profitability indicator of financial investments was 0%.
• The profitability of sales has decreased almost twice and amounted to 1.45% by the end of the year, which is lower than the expected result due to payments of penalties for late payments to the budget and extrabudgetary tax funds.
• The profitability indicator of permanent capital, which serves to assess the efficiency of using all long-term capital Enterprises, practically no difference from the profitability indicator of equity due to the insignificant specific weight of the long-term borrowed funds that are at the disposal of the enterprise of Stavropolnergo JSC.

The decline in profitability indicators was influenced by the payment of fines for late payment of taxes into the budget and extrabudgetary funds, which resulted in a decline in balance profit. In general, it is possible to note the improvement of the financial results of the enterprise.

Conclusion

Summing up, we can make some conclusions about the financial and economic activities of the enterprise JSC Stavropolnergo, his property and financial condition. First of all, I would like to once again note the sectoral features of the enterprise Zavropolenergo JSC, its belonging to the unified energy system of Russia, which contributes to the economic activity of the enterprise a number of fundamental features. In the foreground, the natural monopolism of the enterprise can be distinguished in the proposal to the consumer of such goods as electricity. As a result of this, the implementation of the state economic regulation of the enterprise in terms of the adoption of tariff rates for the calculation of energy consumed. In fact, the enterprise is in a tight framework for freedom of planning and regulating its production and economic activities.

Another distinctive feature is the specific features of the production technology, distribution and consumption of energy with limited accumulation capabilities. They are based on a high degree of concentration of complex and expensive types of energy efficiency and structures that require significant depreciation on their reproduction, maintaining in high operational readiness.

Being a composite link, and legal status The subsidiary of RAO "UES of Russia", Stavropolnergo JSC strictly adheres to the fulfillment of the specified balances of production, distribution and consumption of electricity, instructions of the North Caucasian branch of RAO "UES of Russia" of the Southernergo and JSC "Central Dispatch Office of the UES of Russia", providing the standard frequency of electric current , voltage level at nodal points of the network, the static and dynamic stability of the Unified Energy System of Russia.

At the same time, the enterprise Zavropolenergo JSC is an independent economic entity producing products and providing services to meet public needs and profit, a full-fledged participant in economic relations in their entirety of their complexity and diversity.

The analysis showed generally the sustainable property and financial position of the enterprise of Stavropolnergo JSC. For the analyzed period, such important indicators of the composition and structure of basic and working capital were increased as security of fundamental means, fund-student, the profitability of the OPF. Rose business indicators. For example, the overall turnover coefficient (from 0.48 to 0.53) and the turnover coefficient of own funds (from 0.54 to 0.61), which indicates a positive direction in the use of cash by the enterprise.

Dane analysis of the state and movement of economic funds also talk about positive trends. This is evidenced by an increase in the total value of the property of an enterprise by 0.16%, which is 4,818 thousand rubles, an increase in production reserves by 67,288 thousand rubles or 86.9%, the lack of short-term and long-term loans.

An analysis of the financial condition confirms the sustainability and relative stability of the enterprise. The assessment of the creditworthiness of the enterprise showed a rather high promising liquidity of the assets of the enterprise balance, its predicted solvency. Despite some reducing liquidity ratios, most of them remained on good level: The intermediate coefficient of coating was 1.76 at the standard at the end of the reporting period 0.7-0.8; The total coating coefficient or current liquidity was 2.15 at a standard of at least 2; The proportion of stocks and costs in the amount of short-term liabilities amounted to 0.39.

The assessment of the main financial results of the production and economic activity of the enterprise demonstrates an increase in the balance sheet profit, which positively characterizes his work. This is the same indicators of profitability, which have increased significantly by the end of the reporting period.

But not everything is so well in the activities of the enterprise. The basis for this approval can serve as many results of the analysis. Analysis of the use of the main capital of the enterprise showed low coefficients: updates of production assets (0.015), OPF update intensity (0,777), scaligence of UPF update (0.015). When analyzing working capital, we see a large proportion in the article "Calculations with enterprises", which is due to delays in payment by consumers for the received electricity and heat and is a large minus, reflecting on all financial and economic activities of the enterprise Zavropolenergo JSC. Analysis of working capital also revealed some negative points. First of all, it is a small proportion of the most liquid assets in the structure of working capital of the enterprise and its small increase in the reporting period by only 12,291 thousand rubles, which was also a consequence of non-payment.

Negative moments are visible in compensation of reasonable material costs attributable to the cost of production, transmission and distribution of electrical and thermal energy. The costs of the main salary of production workers are reduced. The volume of social insurance deductions has decreased. The costs of depreciation of production equipment decreased, which later may cause reducing the operational readiness of complex technological equipment. As mentioned above, these are forced measures taken by the management of the enterprise in the current difficult economic situation, since the approved tariffs, in some cases, below the cost of electricity consumed.

Staying on the analysis of the property status of the enterprise Zavropolenergo JSC, a significant increase in receivables (8,596 thousand rubles) can be noted (8,596 thousand rubles) and as a result, the growth of accounts payable by 33,913 thousand rubles. The reason for this is all the same debts in front of the enterprise. As a result, the enterprise itself is not able to pay off on debts due to lack of funds. The same reason served as a reduction in such an important credit ratio as an absolute liquidity ratio, which in the reporting period reached the undesirable mark - 0.06.

At the end, I would like to note the importance and importance for the entire economy of the territory of the results of the economic activity of such large, on a regional scale, enterprise, such as Stavropolnergo JSC. The well-being of the entire production and social infrastructure of the Stavropol Territory depends on his successful work. Further strengthening of the enterprise as a business entity will allow maintaining the fuel and energy complex of the region at a high technological level and in high operational readiness, which will make it possible to carry out the successful development of the economy of the entire region as a whole.

Literature

1. Economy of the enterprise: a textbook / edited by prof. O.I. Volkov - M.: Infra-M, 1997.- 416 p.

1. Bakanov M.I., Sheremet A.D. Theory of Economic Analysis: Tutorial. - M.: Finance and Statistics, 1997. - 416 p.

1. Sheremet A.D., Saifulin R.S. Finance enterprises. - M.: Infra-M, 1997. - 343 p.

1. Bernstein L.A. Analysis of financial statements: per. from English - M.: Finance and Statistics, 1996. - 232 p.

1. Energy Economy of the USSR: Textbook / Edited by A.N. Shishov. - M.: Higher School, 1986. - 352 p.

1. Beschensky A.A., Kogan Yu.M. Economic problems electrification. - M.: Energoatomizdat, 1983. - 432 p.

1. Kovalev V.V. The financial analysis. - M.: Finance and Statistics, 1997. - 512 p.

Temporary guidelines on the procedure for calculating tariffs for electrical and thermal energy in the consumer market / edited by N.D. Boyko, G.P. Putovoy. - M.: Analytical and Methodical Center for the Federal Energy System, 1999. - 43

The Federal Energy Commission of the Russian Federation (FEC) is the federal executive body, which carries out state regulation of tariffs on issues related to the current legislation to its powers.

As part of the law "On the state regulation of tariffs for electric and thermal energy in the Russian Federation" was adopted a decree of the Government of the Russian Federation of 12.07.96. №793 "On the federal (all-Russian) wholesale electric energy market (power)", according to which the definition of the federal (all-Russian) wholesale electricity and power market (forms), as the spheres of the purchase and sale of electrical energy (power) carried out by its subjects in the limits of the unified energy system of Russia.

In accordance with the Federal Law "On the state regulation of tariffs for electrical and thermal energy in the Russian Federation" REC sets tariffs:

on electrical energy (power) and thermal energy (power) released by all power supply organizations (including consumers - reseller) to consumers located in the region;

on electrical energy (power) and (or) thermal energy power) supplied by manufacturers who are not subjects of forms;

the size of the fees for services provided on the consumer market of electrical and thermal energy.

Regulation of electrical energy tariffs (power) and thermal energy (power), as well as services provided on the consumer electric energy and thermal energy market, is made at the initiative of organizations carrying out regulated activities in this market.

REC leads the register of all energy supplying organizations in the region and provides control over the use of electrical energy (power) and thermal energy (power) of tariffs established in accordance with the law "On the state regulation of tariffs for electrical and thermal energy in the Russian Federation" on the retail market.

The company under consideration in this work is an integral part of the Unified Electric Power System of Russia and therefore its economic activities are fully subject to the laws and adopted by higher authorities to regulate this activity.

The analysis of the financial condition of the enterprise for the main, most important areas of financial analysis methods is based on the financial management mechanism at the enterprise, is the starting point of financial management. The correct assessment of the results of the analysis creates the necessary soil to effectively manage asset and capital management, competent cash flow management.

"On approval of the Regulation on the Federal Energy Commission of the Russian Federation"

The Government of the Russian Federation decides:

1. To approve the admitted provision on the Federal Energy Commission of the Russian Federation.

2. Recognize the decision of the Government of the Russian Federation of June 19, 1994 N 739 "On Approval of the Regulation on the Federal Energy Commission" (meeting of the legislation of the Russian Federation, 1994, N 9, Art. 1022).

Chairman of the government

Russian Federation V. Chernomyrdin

Position

on the Federal Energy Commission of the Russian Federation

1. Federal Energy Commission of the Russian Federation (FEK of Russia), formed by the Decree of the President of the Russian Federation of November 29, 1995 N 1194 "On the Federal Energy Commission of the Russian Federation", is the federal executive body exercising in accordance with the Federal Law "On Natural Monopolies "Regulation of subjects natural monopolies In the fuel and energy complex and in transport, as well as the state regulation of tariffs for electrical and thermal energy in accordance with the Federal Law "On the State Regulation of Tariffs for Electrical and Heat Energy in the Russian Federation".

2. The Federal Energy Commission of the Russian Federation in its activities is guided by the Constitution of the Russian Federation, federal laws, decrees and orders of the President of the Russian Federation, Resolutions and Regulations of the Government of the Russian Federation, as well as this Regulation.

3. The Federal Energy Commission of the Russian Federation operates in cooperation with other federal executive bodies and the executive authorities of the constituent entities of the Russian Federation and accountable to the Government of the Russian Federation.

4. The main objectives and objectives of the Federal Energy Commission of the Russian Federation are:

state regulation of prices and tariffs for products (services) of natural monopolies in the fuel and energy complex and transport in accordance with applicable law;

achieving the balance of economic interests of manufacturers and consumers of fuel and energy resources, providing accessibility for consumers sold by the subjects of natural monopolies of products (services);

creation of economic incentives to ensure the use of energy-saving technologies in industrial processes;

formation of a competitive environment in the areas of the activities of the subjects of natural monopolies in the fuel and energy complex and in transport.

5. The main functions of the Federal Energy Commission of the Russian Federation are:

regulation and control of the activities of the subjects of natural monopolies in the areas of transportation of oil and petroleum products on main pipelines, gas transportation on pipelines, rail transportation, services for the use of public rail transport infrastructure, electricity and thermal energy transmission services, transport terminal services, ports and airports, including price regulation, as well as the definition of consumers subject to mandatory maintenance, or establishing a minimum level of them to ensure that it is impossible to meet the full need for goods (works, services) implemented by the subject of the natural monopoly;

6. Federal Energy Commission of the Russian Federation in order to implement tasks and functions assigned to it:

forms and maintains registers of subjects of natural monopolies in the fuel and energy complex and in transport for which state regulation and control are carried out;

determines the methods of regulation in relation to a specific subject of a natural monopoly;

establishes in accordance with the principles set forth in the Federal Law "On the State Regulation of Tariffs for Electrical and Heat Energy in the Russian Federation", tariffs for electrical energy (power) on the federal (all-Russian) wholesale electricity market (power) and regulations for the formation of funds intended To finance the activities and development of the Unified Energy System of Russia, the organization of the functioning of the federal (all-Russian) wholesale electricity market (capacity), including the establishment of the cost-effective amount of the subscriber fee for organizing the functioning and development of the Unified Energy System of Russia and other services provided on the federal ( All-Russian) wholesale electricity market (power), as well as a standard for the formation of funds intended for the development and safety of the functioning of nuclear power plants;

considers the differences arising between regional energy commissions, consumers whose power supply is carried out from the federal (all-Russian) wholesale electricity market (power), and energy supplying organizations at their request, and makes appropriate decisions on disagreements under consideration with the establishment of mandatory tariffs for electrical and thermal energy for end users;

regulates in the prescribed manner of wholesale prices for natural gas, implemented by gas distribution organizations, natural gas prices, implemented directly to end users, as well as sales premises to the wholesale price of industry for natural gas, implemented by end users (except for the population) by gas distribution organizations (resellers);

within its competence, it makes decisions and provides prescriptions, mandatory for executive by federal executive authorities, the executive authorities of the constituent entities of the Russian Federation, as well as organizations regardless of the forms of ownership and subordination;

controls compliance with the requirements of federal laws "On natural monopolies" and "On the state regulation of tariffs for electrical and thermal energy in the Russian Federation";

develops proposals for improving the applicable and adoption of new federal laws and other regulatory legal acts in the field of state regulation of tariffs for electrical and thermal energy, as well as regulating natural monopolies in the fuel and energy complex and transport;

requests and receives from the federal executive bodies, the executive authorities of the constituent entities of the Russian Federation, the subjects of natural monopolies and other organizations information and the necessary materials on the regulation and control of the activities of the subjects of natural monopolies in the fuel and energy complex and in transport and state regulation of tariffs for electrical and thermal energy;

creates in the prescribed manner, expert and working groups for consideration of issues related to its competence;

participates in the work of international organizations on pricing and regulating the activities of subjects of natural monopolies in the fuel and energy complex and transport and implements scientific and technical cooperation in this area;

under the submission of the executive authority, the constituent entity of the Russian Federation gives consent to the appointment as Chairman of the Regional Energy Commission;

informs through the media about their decisions on the regulation of the activities of the subjects of natural monopolies in the fuel and energy complex and in transport and prices (tariffs);

carries out other actions in accordance with federal laws "On Natural Monopolies" and "On State Regulation of Tariffs for Electrical and Heat Energy in the Russian Federation";

establishes the limiting fees for electrical energy transmission services (power) on the networks of organizations included in the register of natural monopolies and located in the territories of the relevant subjects of the Russian Federation, and monitors the establishment of fees for these services;

by agreement with the state authorities of the constituent entities of the Russian Federation, regional energy commissions may transfer them to their authority, if this does not contradict the Constitution of the Russian Federation and federal laws;

can carry out some of the powers of regional energy commissions transmitted by them by agreement with the Commission and the state authorities of the constituent entities of the Russian Federation;

considers in the prescribed manner, issues related to the access of organizations to local gas distribution networks;

methodical management activities of the subjects of natural monopolies on the implementation of state policy in the field of electricity and thermal energy regulation, rail transportation, services for the use of common rail transportation infrastructure, transportation of oil and petroleum products on main pipelines, gas transportation on pipelines, transport terminals , ports and airports, as well as an analysis of the practice of such regulation, provides within its competence explanation on issues of state regulation of tariffs for these types of goods (works, services).

7. The Federal Energy Commission of the Russian Federation is headed by the Chairperson, appointed and dismissed by the President of the Russian Federation on the submission of the President of the Government of the Russian Federation.

The Chairman of the Federal Energy Commission of the Russian Federation has deputies appointed to the position and exempted from the post on his submission to the Government of the Russian Federation.

The secretary of the Federal Energy Commission of the Russian Federation is appointed and exempt from office by the Government of the Russian Federation to submit the Chairman of the Federal Energy Commission of the Russian Federation.

To determine the main activities of the Commission and decision-making relating to its competence, the Commission forms the Board to regulate the activities of the subjects of natural monopolies in the fuel and energy complex and the Board to regulate the activities of the subjects of natural monopolies on transport, headed by the Chairman of the Federal Energy Commission of the Russian Federation.

Members of the Board of Commission are appointed by the Government of the Russian Federation on the submission of the Chairman of the Federal Energy Commission of the Russian Federation. The Chairman and Secretary of the Federal Energy Commission of the Russian Federation are members of the Board of the Commission on the post.

The distribution of responsibilities between members of the Board and the definition of the responsibilities of the Commission's secretary is carried out by the Chairman of the Commission.

Chairman of the Federal Energy Commission of the Russian Federation:

manages the activities of the Commission;

accounts for personal responsibility for the implementation of the tasks assigned to the Commission and exercise its functions;

makes in the prescribed manner for consideration by the Government of the Russian Federation projects of regulatory acts on issues within the competence of the Commission;

establishes the duties of deputy chairmen and heads of the structural divisions of the Commission;

approves the structure I. regular schedule the central office of the Commission within the wage and number of employees established by the Government of the Russian Federation, the provisions on its structural divisions, as well as the estimation of expenses for its maintenance within the budget allocations approved for the corresponding period;

appoints and relieves the position of employees of the Central Commission's central office, approves the provisions (statins) on the subordinate organizations;

presents in the prescribed manner especially distinguished employees of the Commission to assign honorary and to awarding state awards of the Russian Federation.

The Chairman of the Federal Energy Commission of the Russian Federation has the right to delegate individual authority provided to him by subordinate officials, except for the rights relating to its exceptional competence.

8. Under the Federal Energy Commission of the Russian Federation, there is an interdepartmental board of experts from representatives of the federal executive bodies, the executive authorities of the constituent entities of the Russian Federation, as well as scientists and specialists.

The provision on the Interdepartmental College of Experts is approved by the Government of the Russian Federation.

9. Financing by expert and working groups of work on examinations submitted to the Federal Energy Commission of the Russian Federation of materials, as well as on the development of projects of regulatory documents, is carried out at the expense of special deductions established when regulating prices (tariffs) on products (services) of natural monopolies In the fuel and energy complex, according to standards agreed with the Government of the Russian Federation.

10. The Federal Energy Commission of the Russian Federation may publish a special newsletter on the terms of self-financing.

11. The Federal Energy Commission of the Russian Federation is a legal entity, has calculated and other accounts, including currency, in bank institutions, printing depicting the state coat of arms of the Russian Federation and with its name.

Location of the Federal Energy Commission of the Russian Federation - Moscow.