Matsola S. Economic evaluation and planning of income of gas-distributing enterprises

Dissertation work is devoted to the development of theoretical and scientifically methodical principles and tools of evaluation and planning of income at gas-distributing enterprises. The methodical approach to evaluation and planning of income of gas-distributing enterprises on the basis of model of planning income is developed taking into account the factor of vagueness of market situation and coefficient of risk, realization of which will allow to form the proper administrative decisions, capable to provide achievement of the planned levels of income and effective functioning of enterprise in the whole. Complex analysis of main factors which influence on the income of gas-distributing enterprises using integral method of calculation is offered, as economic indicators for which the influence of factor signs determined are the changes of economic profitability, efficiency of functioning capital and profitability of property asset are select. The parametric model of planning income is build, which consists in determination index of income of enterprise, and also foresees the calculation of matrix, which allows to accept administrative decisions, including different variants of volume, price and prime cost of realization of products, determination of relative not losses of realization at which the income got by enterprise will be not less than its base amount. The optimization models of acceptance of administrative decisions of enterprises are developed in which criteria of optimization are maximum income of enterprise, maximum profit from realization of products and coefficient of return of charges.