Factor analysis of the electricity cost for retailers of petroleum products

Authors

  • Галина Володимирівна Мулінська Lviv National University of Ivan Franko 1 University str., Lviv, Ukraine, 79000, Ukraine

DOI:

https://doi.org/10.15587/2313-8416.2015.51840

Keywords:

filling station, analysis, costs, electricity, retail, seasonal fluctuations, factor

Abstract

The main factors of the electricity cost for retailers of petroleum products are defined. The features of the three tariff system of metering and electricity accounting and payment are investigated. It is compared the electricity cost for filling station calculated for single and differentiated tariff. An influence of seasonal fluctuations in electricity consumption at a filling station for a year is analyzed

Author Biography

Галина Володимирівна Мулінська, Lviv National University of Ivan Franko 1 University str., Lviv, Ukraine, 79000

Postgraduate student

Department of Accounting and Auditing

References

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Published

2015-10-29

Issue

Section

Economics