Levytska I. Management accounting and management audit costs for the electricity transmission and supply of Ukrainian electricity companies

Thesis deals with the theoretical and methodological approaches in the development of scientific and practical recommendations aimed at improving methods and organization of management accounting and management audit costs for the electricity transmission and supply of electricity companies in Ukraine in the context of balancing the national social development. Theoretical essence of the concept of "costs of supply and electricity transmission" and their classification which based on the concept of balanced national development are investigated, national legislation and international practice in organization of management accounting and auditing of production costs is reviewed. The features of the organization management accounting and internal management audit costs for the supply and transmission of electricity are analyzed. Accounting and analytical information provision of the costs for the supply and transmission of electricity is improved. Practical approaches data generalization of management accounting costs at the balance sheet date is grounded. Methodical, organizational and practical approaches of internal management audit of costs for the electricity transmission and supply of electricity companies in Ukraine are studied. Methodical, administrative and organizational approaches for auditing procedures and stages of the audit; technology for automated processing of information flows are determined. The mathematical modeling of tariff forming articles for optimization cost of electricity transmission and supply is offered to use.