Saraniuk A. Cost Management and Tariff Policy Formation at the Heat Power Engineering Companies of the Housing and Communal Services of Ukraine

Object is the processes of cost management and the formation of the tariff policy of the heating enterprises. Objective - deepening of theoretical and methodological provisions and development of scientific and practical recommendations aimed at improving the cost management and the formation of tariff policy by the heating enterprises of housing and utility infrastructure of Ukraine. Methods - general and special scientific methods: methods of induction and deduction, statistical and financial analysis, forecasting, correlation-regression analysis, historical analysis, graphical, systematic approach. Results - theoretical generalization and introduction of the new solution to the scientific problem, which in contained in improving of cost management and the formation of tariff policy at the heating enterprises of housing and utilities infrastructure of Ukraine. Novelty - improvement of the mechanism of formation of the full prime cost of released thermal energy by licensed types of activity; the methods of optimization of localization of heat energy supply networks, based on the proposed economic-mathematical model of production-transport type; scientific and methodical approach to the estimation of efficiency of costs management for production and transportation of thermal energy, which consists in improving the structure of management, budgeting system, information system, release of additional resources for investment; - further development of interpretation of the concept of "cost management of thermal power companies"; directions of action of external and internal factors, what will help to determine their multiplier effect on the effectiveness of the activity of heating enterprises; approaches to formation of tariff policy at the heating enterprises of housing and utilities infrastructure; justification of the full prime cost of production and transportation of heat energy, which consists in determining the value and grouping of planned expenditures, which are credited to the full prime cost of thermal energy, its production, transportation and supply. Introduced in the activity of Communal enterprise of heating networks of “Ternopilmiskteplokomunenergo”, of Lviv Municipal Communal Enterprise “Lvivteploenergo”, of State Municipal Enterprise “Ivano- Frankivskteplokomunenergo" and in the educational process of Ternopil National Economiс University. Sphere of use - the activity of heating enterprises of housing and utility infrastructure.