Mozgovyi I. Theoretical and Methodical bases of Stimulating Tariff Regulation of Heat Energy Enterprises

The features of the current system of tariff formation for heat supply enterprises are investigated, the main types and classification of tariffs of communal enterprises of Ukraine are determined, the necessity of improving modern tariff policy, which will create new conditions for transition from cost methods to stimulating methods of regulation of subjects of natural monopolies, including enterprises heat supply, and will increase their investment attractiveness. It is proved that the modern system of approval of tariffs for heat supply services does not meet the requirements of transformational changes in the industry and constrains its further development. The necessity of introduction of stimulating regulation as the important factor of increase of investment attractiveness and efficiency of activity of subjects of natural monopolies is substantiated. It is determined that the modern system of tariff regulation in the field of heat supply (“cost +” method) does not provide incentives for enterprises, since the investment oriented at the expense of its own financial resources does not provide full coverage of the economic costs associated with the implementation of regulated activities, and therefore is ineffective. It has been proved that one of the methods for improving the tariff formation process at heat supply enterprises is the method of return on invested capital (RAB method), which is beneficial both for consumers and producers-companies in the heat energy industry, as consumers are interested in increasing the reliability of electricity supply and the gradual reduction of prices, and for producers it will allow to attract investment resources for the purpose of reconstruction and modernization of energy facilities. The methodical approach to energy-efficient management of organizational and economic stability of thermal power enterprises is proposed, which includes such stages as theoretical bases of complex research of heat energy enterprises of Ukraine in housing and communal services; definition of the state of financial stability on the example of thermal power enterprises of Ukraine; development and introduction of stimulating tariff regulation by the RAB method in the activity of thermal power enterprises.