Doctor of Economics
(international professional degree UNESCO),
Ph.D., associate Professor Davydovskij F.
Northwest Open Technical University, Saint – Petersburg, Russia

Ph.D., associate Professor Velichko E.
Saint - Petersburg State University.
College of Physical Education and Sports, Economy and Technology, Russia

THE CONCEPT OF BUILDING FUNCTIONAL THE INTERNAL CALCULATION MODEL IN URBAN ENERGY MONOPOLY

Model developed by the authors of intra calculation applied to the conditions of urban energy monopoly has included two components: intra-settlement departments and in-house calculation of individual employees [1]. The basis for the purpose of this model is the need to address the complex task-reorganization of the entire system of economic relations within the monopoly, first, between the Administration and district branches of the state unitary enterprise "Fuel and energy complex of St. Petersburg" - main power monopoly in the city. These include:

• Administrative and plenipotentiary, concerning the distribution of powers and delegation of their levels of the energy system;

• Financial and distribution relating to the allocation of financial resources and income between different levels of power system. Must be the increased volume of the branch of the works executed in the economic way;

• accounting and control relating to the conduct of all forms of accounting "Fuel and energy complex of St. Petersburg" and their improvement, rational organization of workflow and automation of administrative work.

In fact, the level currently applied tariffs for heat energy cannot provide full cost recovery and the necessary mass of profit in the power system. To raise rates because of antitrust regulation of price and low level of solvency of consumers of thermal energy. But the internal settlement prices for the products of the branch, i.e. formed two-part tariff (per-useful heat energy, measured in price per Gcal and the price for the connected load, measured in Gcal/h).

This sets the monthly decline in domestic prices by 5% a year, designed to implement a number of economic measures to improve economic performance of the branch. For the same reason introduced payment for the capital (property), assigned to the branch. At the same time the property transferred to the operational use of the branch consists of the following elements:

• fixed assets, used promptly branch;

• working capital in the amount of reserves and the value added tax in the asset balance.

The fee for the capital employed on a monthly basis based on the actual value of the property on the first day of the current month. The fee for the capital is 15% per year. At the same, time the rate of payment for capital lower than the standard, return on capital that is embedded in the price. The difference in standards allows the branch to establish the funds allocated to development activities and promotion of employees.

According to the developed method was determined and calculated the profit as follows:

• determined the gross profit from operations of the branch as a profit for the useful output energy and the connected load of domestic prices and profits from other activities;
• gross profit of the branch deductible operating costs of production, transfer and transport of heat and regulatory capital charges;

• the net profit of 50% is sent to the centralized funds "Fuel and energy complex of St. Petersburg". The remaining 50% remain at the disposal of the branch and sent on the formation of economic incentive funds.

At the time of the introduction of in-house calculation could select the following types of obligations relations in the energy system:

1) current liabilities "Fuel and energy complex of St. Petersburg" before the branch:
• Payments branch of useful output energy and the connected load of this month, adjusted for internal cost;

• Compensation affiliate payments made to them for the obligations of the company;

2) The current liabilities of the branch before the GUP "TEK SPb":
• payments of the consumers of the useful output energy and the connected load of the tariffs approved by the municipal authorities;

• accrued depreciation for the month;

• payment of the capital transferred to the operational use of the branch;

• centralized fund allocation to "Fuel and energy complex of St. Petersburg".

Practice has shown that the administration of the State Unitary Enterprise "Fuel and Energy Complex of St. Petersburg", you are not always fulfilling its obligations to the branch, as they are not legally secured by corresponding legislation. This particularly concerns the allocation of financial resources. So, in our view, questionable value of the contributions to the central fund "Fuel and energy complex of St. Petersburg" (50% of net profit).

Justification of this magnitude did not exist. Therefore, there was no concept, but, as must change the size of these payments in the case of poor performance of the branch. In addition, the amount of payment for the capital is not actually linked to the depreciation of fixed assets of the branch. In terms of autonomy of the branch demonstration the issue with contractors who, as a rule, an administrative order was imposed on the branch top, although in many cases (especially maintenance and construction) can be undertaken by the branch. Consequently, the funds paid for the work may remain in the branch and sent to its development. However, even when you close acts about carrying out of contract works branch almost nothing comes from money earned and all income centrally removed the main organization. All this is a consequence of the lack of real economic independence and legal regulation of the economy, relations in the energy system. Reversing these trends in the activities of the energy monopolies is the basic task of the proposed functional model of an internal calculation.

References:

1. Davydovskij F., Velichko E. Methodological issues of testing incentive systems in enterprises shipbuilding complex in the city. Saint-Petersburg national research University of information technologies, mechanics and optics, №3, 2015. Doi: 10.17686/sced_rusnauka_2015-1621.