Theoretic and legal aspects of capital fund reproduction of district heating plants

Authors

  • Марина Володимирівна Ключнікова National Technical University of Ukraine “Kyiv Polytechnic Institute”, 37, Prospect Peremohy, 03056, Kyiv-56, Ukraine https://orcid.org/0000-0001-9751-3061

DOI:

https://doi.org/10.15587/2312-8372.2015.38627

Keywords:

district heating, capital fund reproduction, modernization, power-efficient procedures

Abstract

Significant political and economic changes that have been taking place in Ukraine recently necessitate close tracing of legal alterations in order to adjust various managerial decisions accordingly. The article analyses a number of recent legal alterations regarding district heating plant (DHP) functioning. Author focuses on legal aspects that have to do with capital fund (CF) upgrading. The article examines power-efficient, quickly compensated procedures that the National Commission for State Energy and Public Utilities Regulation of Ukraine suggests DHPs should implement for the purpose of capital fund upgrading. These procedures are defined according to physical deterioration and obsolescence types of CF and types of CF reproduction. The study showes that most of them can be rated as intensive extended reproduction and are ranked from new technology re-equipment to various types of modernization. Review of the latest versions of the Internal revenue code of Ukraine and of The law of Ukraine about natural monopolies allows for the conclusion that a number of stimulating state initiatives in the DH area are suspended. Monitoring of legal alterations is important for understanding of new conditions of DHP functioning as it affects CF upgrading investment decisions.

Author Biography

Марина Володимирівна Ключнікова, National Technical University of Ukraine “Kyiv Polytechnic Institute”, 37, Prospect Peremohy, 03056, Kyiv-56

Postgraduate student

Department of Economics and Entrepreneurship 

References

  1. Pro pryrodni monopolii. (19.04.2014). Zakon Ukrainy vid 20.04.2000 № 1682-III. Available: http://zakon1.rada.gov.ua/laws/show/1682-14/page
  2. Podatkovyi kodeks Ukrainy. (31.12.2014). Rozdil III, st. 154, 146. Available: http://zakon2.rada.gov.ua/laws/show/2755-17/ed20141231
  3. Podatkovyi kodeks Ukrainy. (17.01.2015). Rozdil III. Available: http://zakon2.rada.gov.ua/laws/show/2755-17
  4. Ofitsiinyi sait Natsionalnoi komisii, shcho zdiisniuie derzhavne rehuliuvannia u sferakh enerhetyky ta komunalnykh posluh. (n.d.). Available: http://www.nerc.gov.ua/?id=11889
  5. Krush, P. V., Klymenko, O. V., Podvihina, V. I., Hulevych, V. O. (2008). Kapital, osnovni ta oborotni zasoby pidpryiemstva. K.: Tsentr uchbovoi literatury, 328.
  6. Shudra, V. F. (1990). Mehanizm vosstanovleniia parka promyshlennogo oborudovaniia. K.: Tekhnyka, 143.
  7. Bolbotenko, I. V. (2003). Orhanizatsiia zakhodiv tekhnichnoho pereozbroiennia vyrobnytstva v suchasnykh umovakh. Komunalne hospodarstvo mist, № 50. Available: http://khg.kname.edu.ua/index.php/khg/article/view/3855
  8. Pro zatverdzhennia Polozhennia (standartu) bukhhalterskoho obliku 7 "Osnovni zasoby"». (01.01.2015). Nakaz Minfin Ukrainy vid 27.04.2000 № 92. pp. 14, 15. Available: http://zakon2.rada.gov.ua/laws/show/z0288-00
  9. Pro zatverdzhennia Metodychnykh rekomendatsii z bukhhalterskoho obliku osnovnykh zasobiv. (24.05.2011). Nakaz Minfin Ukrainy vid 30.09.2003 № 561. – Rozdil VI. – Available: http://www.minfin.gov.ua/control/uk/publish/article?art_id=293623
  10. Pro zatverdzhennia poriadkiv rozroblennia, pohodzhennia ta zatverdzhennia investytsiinykh prohram subiektiv hospodariuvannia u sferakh teplopostachannia, tsentralizovanoho vodopostachannia ta vodovidvedennia. (25.10.2013). Nakaz Minrehionu Ukrainy vid 14.12.2012 № 630. Available: http://zakon4.rada.gov.ua/laws/show/z0097-13#n15
  11. Stohnii, B. S., Kyrylenko, O. V., Prakhovnyk, A. V., Denysiuk, S. P., Butso, Z. Yu. (2010). Natsionalni priorytety enerhoefektyvnosti 2010. K.: «Tekst», 580.
  12. Hrachova, R. (26.04.2004). Rekonstruktsiia, modernizatsiia ta remont OZ. Debet-Kredyt, № 17-18. Available: http://dtkt.com.ua/show/1cid0600.html
  13. Timohin, M. N. (1982). Ekonomika i organizatsiia promyshlennogo proizvodstva. 336.
  14. Kolesnik, Ya. V. (2009). Vidtvorennia osnovnykh zasobiv: vydy, formy ta dzherela finansuvannia. Visnyk Dnipropetrovskoi derzhavnoi finansovoi akademii. Seriia Ekonomika. Available: http://www.stattionline.org.ua/ekonom/57/7796-vidtvorennya-osnovnix-zasobiv-vidi-formi-ta-dzherela-finansuvannya.html
  15. Mazurkevych, I. O. (2006). Doslidzhennia vzaiemozviazku vydiv, form i metodiv vidtvorennia osnovnykh zasobiv. Available: http://www.rusnauka.com/PNR_2006/Economics/10_mazurkevich.doc.htm
  16. Kovalchuk, I. V. (2008). Ekonomika pidpryiemstva. K.: Znannia, 679.
  17. Gorfinkel', V. Ya., Shvandara, V. A. (2007). Ekonomika predpriiatiia. M.: IuNITI-DANA, 670.
  18. Bakaev, A. S., Bezrukih, P. S., Vrublevskii, N. D. et al.; In: Bezrukih, P. S. (2002). Buhgalterskii uchet. Ed. 4. M.: Buhgalterskii uchet, 282.
  19. Derii, V. (n.d.) Investytsiina pryvablyvist proektiv rekonstruktsii system teplozabezpechennia mist. Ofitsiinyi sait Mizhhaluzevoi asotsiatsii «Ukrteplokomunenerho». Available: http://mautke.com.ua/?page_id=359

Published

2015-01-29

How to Cite

Ключнікова, М. В. (2015). Theoretic and legal aspects of capital fund reproduction of district heating plants. Technology Audit and Production Reserves, 1(6(21), 47–51. https://doi.org/10.15587/2312-8372.2015.38627

Issue

Section

Economics and management of enterprise (by the type of economic activity)