This dissertation is dedicated to the solution of an actual scientific and practical task concerning deepening and development of theoretical and methodological aspects and practical recommendations on improving the mechanism of tariff formation of gas distribution enterprises.The first chapter of the dissertation "Theoretical background of gas distribution tariffs" explores epistemological approaches and practical issues of tariff formation for gas distribution services, outlines the evolution of European approaches to setting tariffs for gas distribution companies and identifies specificities of domestic methods of formation of gas distribution tariffs.
As a result of consideration of epistomological approaches, the specificities of tariff formation for gas distribution services by gas distribution enterprises are determined in order to understand key principles of tariff formation mechanism for services of these enterprises: on the one hand, there are the principles of economic feasibility of costs, which are documented and incurred by an enterprise, and on the other – the principles of state regulation of tariffs to reconcile the interests of suppliers and consumers; and the author's presentation of the tariff formation mechanism is offered, which, unlike others, provides transparency and certainty of the essence of its functioning, helps to avoid the planned unprofitability of gas distribution enterprises.
The accumulation of unreceived tariff revenue during 2014-2019 at the researched gas distribution enterprises, which provoked the inability to implement the development plan, is presented. In particular, having considered all the components of the planned tariff, the complexity and hierarchy of relations of the industry are outlined, where these companies are legally obliged to pay for themselves against the background of significant regulation by government agencies in matters of tariff formation.
It is proved that the economic model of natural gas distribution tariff allows to use the tariff revenue received from the savings, in case of the reduction of labour costs by a business entity in the base period to optimize the number of employees (in conditions of technical safety of natural gas distribution services) and / or production and technological costs. Using the verification method, on the basis of determining elements of the model and their comparison with the world successful experience of regulation, the researched model is defined not to be corresponding to the principles of long-term stimulating regulations, which show their efficiency in the world.
The scientific and methodological approach to the simulation of the mechanism of tariff formation for gas distribution enterprises is improved, considering the time factor and payment discipline, it allows to determine the size of the tariff that is acceptable (compromise) for consumers, the state and enterprises, which, unlike existing approaches, allows to increase the degree of validity of management decisions on the basis of their comprehensive estimate, to adjust the activities of gas distribution enterprises in the process of operational management of their functioning.
A comprehensive methodology for economic and expert study of tariffs for natural gas distribution services for gas distribution enterprises was developed to improve the mechanism for determining fees for such services, which can be applied on a regular basis when setting tariffs to maintain the principle of openness of such tariffs. Accordingly, stakeholders will be able to use the results of this expertise and to obtain reliable information on compliance with the criteria of optimality for the party, interested in outweighing their own benefits.
Key words: gas, gas distribution enterprise, mechanism, deliveries, decision making process, development, consumption, tariff, management, price.
