Yaroshenko O. Optimization underground gas storage costs on the basis of break-even.

The dissertation is devoted to the improvement of theoretical principles of forming the expenses at the gas storage enterprises on the basis of break-even and to develop the practical recommendations for improving the efficiency of their activities. The thesis analyses the opinions and normative documents about using the concept of «sustainable development» in the state economy and the gas transportation system of Ukraine, in particular. The existence of concept about changing the interaction of mankind with environment through institutional reforms, the so-called concept of sustainable development is underlined. The main functions of gas storage operator and the legal, technical, organizational and economic principles of operation of natural gas storage facilities are given. The vision of underground natural gas storage as a function of optimal state of the enterprise and conditions of natural gas market, which will contribute to its functioning, is outlined.