Academic literature on the topic 'Accounting of electricity'

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Journal articles on the topic "Accounting of electricity"

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Usanovich, Ganiyev Zafar, Iskanov Kholjigit Nurqosimovich, and Kakhkharov Zukhriddin Zafarbek Ogli. "Accounting For Sale Of Electricity To Household Consumers In Uzbekistan." American Journal of Management and Economics Innovations 03, no. 05 (May 31, 2021): 68–74. http://dx.doi.org/10.37547/tajmei/volume03issue05-11.

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For more than a century, human life has been unimaginable without electricity. Electricity is an integral part of our lives and industry. In many countries, enterprises that generate and supply electricity to consumers are natural monopolies. Because electricity is a special kind of commodity. This article reveals that in Uzbekistan, reflection of the supplier's electricity supply to the consumer in the accounting records.
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Arsent'ev, Oleg, and Evgeniy Zhdanov. "AUTOMATED ACCOUNTING SYSTEM OF ELECTRICITY." Modern Technologies and Scientific and Technological Progress 2018, no. 1 (March 23, 2020): 127–28. http://dx.doi.org/10.36629/2686-9896-2020-2018-1-127-128.

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the questions of the organization of accounting of the electric power in power supply networks are considered; ways of system realization of options of construction of the automated accounting system depending on technical requirements of production are defined.
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Teixeira Lopes, Patrícia. "Accounting for electricity derivatives under IAS 39." Journal of Derivatives & Hedge Funds 13, no. 3 (November 2007): 233–46. http://dx.doi.org/10.1057/palgrave.jdhf.1850074.

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Miller, Gregory J., Kevin Novan, and Alan Jenn. "Hourly accounting of carbon emissions from electricity consumption." Environmental Research Letters 17, no. 4 (April 1, 2022): 044073. http://dx.doi.org/10.1088/1748-9326/ac6147.

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Abstract Carbon accounting is important for quantifying the sources of greenhouse gas (GHG) emissions that are driving climate change, and is increasingly being used to guide policy, investment, business, and regulatory decisions. The current practice for accounting emissions from consumed electricity, guided by standards like the GHG protocol, uses annual-average grid emission factors, although previous studies have shown that grid carbon intensity varies across seasons and hours of the day. Previous case studies have shown that annual-average carbon accounting can bias emission inventories, but none have shown that this bias is substantial or widespread. This study addresses this gap by calculating emission inventories for thousands of residential, commercial, industrial, and agricultural facilities across the US, and explores the magnitude and direction of this bias compared to hourly accounting of emissions. Our results show that annual-average accounting can over- or under-estimate carbon inventories as much as 35% in certain settings but result in effectively no bias in others. Bias will be greater in regions with high variation in carbon intensity, and for end-users with high variation in their electricity consumption across hours and seasons. As variation in carbon intensity continues to grow with growing shares of variable and intermittent renewable generation, these biases will only continue to worsen in the future. In most cases, using monthly-average emission factors does not substantially reduce bias compared to annual averages. Thus, the authors recommend that hourly accounting be adopted as the best practice for emissions inventories of consumed electricity.
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Blinov, I., E. Parus, V. Miroshnyk, P. Shymaniuk, and V. Sychova. "MODEL OF EVALUATION THE FEASIBILITY OF INDUSTRIAL CUSTOMERS TO HOURLY ACCOUNTING OF RETAIL ELECTRICITY MARKET." POWER ENGINEERING: economics, technique, ecology, no. 1 (October 11, 2021): 88–97. http://dx.doi.org/10.20535/1813-5420.1.2021.242186.

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The main differences in pricing and tariffing for industrial consumers of electricity with different forms of electricity metering are considered. Based on the analysis of tariff formation for the final consumer of electricity, components are identified that have a significant impact on the results of solving the problem of assessing the feasibility of the consumer's transition to hourly electricity metering. Such components include the cost of purchasing electricity in the market segment "day ahead" and the cost of accrued imbalances. The relative daily profile of electricity consumption is considered in order to study the influence of the features of the daily load schedule on the weighted average daily market price of electricity. The importance of estimating the cost of daily load profiles when comparing the cost of electricity for the consumer in the group with integrated electricity metering and in terms of individual hourly metering is substantiated. The effect of underestimation of volumes and value of imbalances in the group with integrated electricity metering in comparison with hourly accruals of volumes and value of imbalances is theoretically substantiated. The main components for comparative assessment of the expediency of the consumer's exit from the group with integrated metering of electricity and the transition to its hourly metering according to the individual daily load schedule are identified. Mathematical models for comparative calculations are developed. The use of these models allows to make an economically justified decision on the expediency of the consumer leaving the group without hourly metering of electricity to the model of purchasing electricity with hourly metering. The main approaches to such an assessment are demonstrated on the example of calculations for an industrial enterprise in some regions of Ukraine. Bibl. 15, fig. 3.
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Shahzad, Khurram, Mohammad Rehan, Muhammad Imtiaz Rashid, Nadeem Ali, Ahmed Saleh Summan, and Iqbal Muhammad Ibrahim Ismail. "Sustainability Evaluation of Polyhydroxyalkanoate Production from Slaughterhouse Residues Utilising Emergy Accounting." Polymers 14, no. 1 (December 29, 2021): 118. http://dx.doi.org/10.3390/polym14010118.

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High raw material prices and rivalry from the food industry have hampered the adoption of renewable resource-based goods. It has necessitated the investigation of cost-cutting strategies such as locating low-cost raw material supplies and adopting cleaner manufacturing processes. Exploiting waste streams as substitute resources for the operations is one low-cost option. The present study evaluates the environmental burden of biopolymer (polyhydroxyalkanoate) production from slaughtering residues. The sustainability of the PHA production process will be assessed utilising the Emergy Accounting methodology. The effect of changing energy resources from business as usual (i.e., electricity mix from the grid and heat provision utilising natural gas) to different renewable energy resources is also evaluated. The emergy intensity for PHA production (seJ/g) shows a minor improvement ranging from 1.5% to 2% by changing only the electricity provision resources. This impact reaches up to 17% when electricity and heat provision resources are replaced with biomass resources. Similarly, the emergy intensity for PHA production using electricity EU27 mix, coal, hydropower, wind power, and biomass is about 5% to 7% lower than the emergy intensity of polyethylene high density (PE-HD). In comparison, its value is up to 21% lower for electricity and heat provision from biomass.
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OCNEAN, Monica. "Study Regarding Accounting Treatment of Green Certificates in Romania." International Journal of Scientific Research and Management 9, no. 12 (December 17, 2021): 2761–64. http://dx.doi.org/10.18535/ijsrm/v9i12.em4.

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Accounting regulations approved through Order 1802/2014 makes remarks regarding the reflection of green certificates in accounting. Green certificates are titles that attest the production of a quantity of electrical energy from renewable sources. These can be traded distinctly from the amount of electrical energy that they represent. A.N.R.E. (National Agency of Energy Regulation) rewards producers of renewable electricity to benefit the promotion of sustainable energy through green certificates. Electricity providers and some producers are required to purchase a number of green certificates on a quarterly basis. They are then required to transmit to the National Agency of Energy Regulation, in the specified format and by the deadline set by them, the quantities of electrical energy for which they need to purchase green certificates, in conformity with law 220/2008. The cost of green certificates is billed separately from the price of electric energy inaccounting tratament the invoice sent to the final customers. Providers or producers that do not meet the yearly quota must pay the value of green certificates not acquired in said timespan. According to the ministry’s of public finance Order 1802/2014, producers of renewable energy, that benefit from green certificates provided by the transport and system operator must register the green certificates received into their accountings using specific accounting accounts
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de Araújo Wanderley, Cláudio, John Cullen, and Mathew Tsamenyi. "Privatisation and electricity sector reforms in Brazil: accounting perspective." Journal of Accounting in Emerging Economies 1, no. 1 (February 18, 2011): 53–75. http://dx.doi.org/10.1108/20421161111107859.

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Jonsson, Tryggvi, Pierre Pinson, Henrik Aalborg Nielsen, Henrik Madsen, and Torben Skov Nielsen. "Forecasting Electricity Spot Prices Accounting for Wind Power Predictions." IEEE Transactions on Sustainable Energy 4, no. 1 (January 2013): 210–18. http://dx.doi.org/10.1109/tste.2012.2212731.

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O’Malley, Conor, Stefanos Delikaraoglou, Line Roald, and Gabriela Hug. "Natural gas system dispatch accounting for electricity side flexibility." Electric Power Systems Research 178 (January 2020): 106038. http://dx.doi.org/10.1016/j.epsr.2019.106038.

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Dissertations / Theses on the topic "Accounting of electricity"

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Araújo, Wanderley Cláudio de. "Privatisation and management accounting change in a Brazilian electricity distribution company." Thesis, University of Sheffield, 2011. http://etheses.whiterose.ac.uk/14980/.

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The main objective of this study is to explain how the management accounting information system of a privatised Brazilian electricity distribution company was shaped by both inter and intra organisational factors. As a consequence, this thesis seeks to explore the key factors that influenced the dynamics of management accounting change in the privatised company. In so doing, there is a great interest in understanding the complex interaction of both intra-organisational factors (e.g. organisational culture and power relations within the company) and interorganisational factors (e.g. the electricity sector regulation system) which influenced the process of change in management accounting practices. This study adopts an interpretive case study as research method to analyse the changes in management accounting that occurred in the case company over a period of 8 years, that is, from 2000 (the privatisation year) to 2007. Face-to-face interviews semi-structured in design constitute the primary method of data collection in this study. For its theoretical framework the study draws upon institutional theory and its extensions, as well as structuration theory to explain the process of management accounting change in the case study organisation. More specifically, this study uses three theoretical frameworks that explain changes in organisations, namely: Dillard et al (2004); Seo and Creed (2002) and Bums and Scapens (2000). By combining these three frameworks, this thesis provides a new theoretical framework to understand the process of management accounting change. The analysis of this case indicates that there were profound changes in the case company's management accounting systems after the process of privatisation. In particular changes were evident in the budgetary system; the performance measurement system; and in the way that managers use the management accounting information. It was also identified that the Balanced Scorecard system played a ceremonial role in the organisation. This study also explores the regulator's role in the process of management accounting change in the case company as a source of coercive isomorphism.
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Cooper, Stuart M. "Stakeholder accounting : the case of the electricity industry in England and Wales." Thesis, Aston University, 2002. http://publications.aston.ac.uk/10750/.

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This thesis proposes to explore the potential for stakeholder based accounting as a means to explain the social performance of organisations. It argues that organisations have a contract with society and as a consequence they must be accountable to that society for their actions. Further, it is suggested that as part of this accountability there is a broader need in the public interest for social accounting. Due to the pluralistic nature of modern societies it is argued that a stakeholder framework is one way in which this accountability can be achieved. In order to consider the nature of such social accounting a case study of the electricity industry in England and Wales is undertaken. This industry is very important to modern society, has significant environment implications and has a recent history of remarkable change. These factors make it an interesting and unique case within which to consider accountability. From the performance measurement and accounting literature and a series of interviews with both stakeholders and privatised companies a model of stakeholder performance is developed. This is then used to analyse the electricity industry in England and Wales since privatisation. The objective is to demonstrate how certain stakeholders have fared, whether they have won or lost. Further, institutional and resource dependency theories are used to consider what factors determine the relative success or failure of the different stakeholder groups. Finally the possible implications of recent developments in Social Accounting Standards, such as the Global Reporting Initiative (GRI), AccountAbility 1000 (AA1000) and Social Accountability 8000 (SA8000), and the potential for Internet reporting are considered.
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Murdter, Michael J. "Utility cost accounting and market pricing of electricity at the Naval Postgraduate School." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1994. http://handle.dtic.mil/100.2/ADA283400.

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Zhang, Daqun. "Incentive Regulation with Benchmarking in the Electricity Distribution Industry." Diss., Temple University Libraries, 2015. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/367047.

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Business Administration/Accounting
Ph.D.
This dissertation investigates two broad management accounting questions in the context of electric utility industry: How do regulators for electricity industry use the information generated from accounting systems to make pricing decisions? What are the economic consequences of these decisions? In Chapter 2, I review regulatory reforms and discuss existing issues of using DEA models for efficiency benchmarking in four aspects. Suggestions are given for improving the use of DEA models based on the review and discussion. In Chapter 3, I empirically investigate the effect of incentive regulation with DEA benchmarking on operational efficiency using a panel of electricity distribution firms in Brazil. In Chapter 4, I examine the effect of restructuring and retail competition on cost reduction using a sample of US investor-owned electric utilities. The effects of privatization, industrial restructuring, incentive regulation and benchmarking are effectively disentangled from one another using the research setting in Brazil and US electricity industry. In Chapter 5, I combine the idea of activity based costing and data envelopment analysis to further develop a detailed benchmarking model for incentive regulation.
Temple University--Theses
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Viswanathan, Karthik. "Formulating hedging strategies for financial risk mitigation in competitive U.S. electricity markets." Diss., Rolla, Mo. : University of Missouri-Rolla [sic] [Missouri University of Science and Technology], 2008. http://scholarsmine.mst.edu/thesis/pdf/Viswanathan_09007dcc8047876c.pdf.

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Thesis (M.S.)--Missouri University of Science and Technology, 2008.
Degree granted by Missouri University of Science and Technology, formerly known as the University of Missouri-Rolla. Vita. The entire thesis text is included in file. Title from title screen of thesis/dissertation PDF file (viewed March 31, 2008) Includes bibliographical references (p. 42-44).
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Kodsi, Sameh. "Accounting for the Effects of Power System Controllers and Stability on Power Dispatch and Electricity Market Prices." Thesis, University of Waterloo, 2005. http://hdl.handle.net/10012/930.

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Recently, the widespread use of power system controllers, such as PSS and FACTS controllers, has led to the analysis of their effect on the overall stability of power systems. Many studies have been conducted to allocate FACTS controllers so that they achieve optimal power flow conditions in the context of Optimal Power Flow (OPF) analysis. However, these studies usually do not examine the effect of these controllers on the voltage and angle stability of the entire system, considering that the types of these controllers and their control signals, such as reactive power, current, or voltage, have significant effect on the entire system stability.

Due to the recent transition from government controlled to deregulated electricity markets, the relationship between power system controllers and electricity markets has added a new dimension, as the effect of these controllers on the overall power system stability has to be seen from an economic point of view. Studying the effect of adding and tuning these controllers on the pricing of electricity within the context of electricity markets is a significant and novel research area. Specifically, the link among stability, FACTS controllers and electricity pricing should be appropriately studied and modelled.

Consequently, in this thesis, the focus is on proposing and describing of a novel OPF technique which includes a new stability constraint. This technique is compared with respect to existent OPF techniques, demonstrating that it provides an appropriate modelling of system controllers, and thus a better understanding of their effects on system stability and energy pricing. The proposed OPF technique offers a new methodology for pricing the dynamic services provided by the system's controllers. Moreover, the new OPF technique can be used to develop a novel tuning methodology for PSS and FACTS controllers to optimize power dispatch and price levels, as guaranteeing an adequate level of system security. All tests and comparisons are illustrated using 3-bus and 14-bus benchmark systems.
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Pimanov, Vadim. "Elektros energijos apskaitos priemonių tikslumo tyrimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130621_141404-32870.

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Tyrime buvo ištirta elektroninio ir indukcinio elektros energijos skaitiklių paklaidų priklausomybė nuo apkrovos stiprio, galios koeficiento ir tinklo įtampos. Tyrimui atlikti buvo naudojamas elektros energijos skaitiklių analizatorius CALPORT 100, kurio tikslumo klasė 0,2. Nustatyta, kad padidėjus tinklo įtampai 10-čia voltų elektroninio elektros energijos skaitiklio paklaida padidėja apie 0,1 %, o indukcinio sumažėja apie 0,065 %. Didžiausi paklaidų pokyčiai abiejų tipų skaitikliuose pastebėti palaikant mažiausias nuo 0,25 A iki 3 A apkrovas. Apkrovos galios koeficiento sumažėjimas nuo 1,0 iki 0,7, esant standartiniai 230 V tinklo įtampai, sukėlė ženklų abiejų tipų skaitiklių neigiamų paklaidų padidėjimą iki -3,48 % elektroniniam skaitikliui ir -3,85 % indukciniam skaitikliui. Didžiausios paklaidos buvo užfiksuotos esant didžiausiai tinklo įtampai 260 V ir mažiausiai galios koeficiento reikšmei 0,7, tuo metu elektroninio skaitiklio santykinė paklaida siekė -4,55 %, o indukcinio -5,32 %.
The aim of this study - to investigate the relation between accuracy of electrical meters and voltage, load and power factor variations. Experiments were performed with electronic and induction type electrometers. Examinations were carried out with electricity meter analyzer CALPORT100. It was found that the increase in voltage of 10 volts here an electricity meter error increases to about 0.1%, while induction by about 0,065%. The largest variations in the two types of meters observed in maintaining the minimum from 0.25 A to 3 A loads. The load power factor decreased from 1.0 to 0.7, with standard 230 V mains voltage, confounding both counters negative bias increases to -3.48% for the electronic meter and meter induction -3,85%. Maximum error was recorded at the maximum voltage of 260 V and a minimum power factor 0.7, while the electronic meter relative error was -4.55% and -5.32% induction.
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Бондар, Р. В., and В. В. Ленько. "Організаційно-технічні заходи зниження витрат електроенергії в розподільних електричних мережах АТ "Чернігівобленерго"." Thesis, Чернігів, 2021. http://ir.stu.cn.ua/123456789/25274.

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Бондар, Р. В. Організаційно-технічні заходи зниження витрат електроенергії в розподільних електричних мережах АТ "Чернігівобленерго" : випускна кваліфікаційна робота : 141 "Електроенеретика, електротехніка та електромеханіка" / Р. В. Бондар, В. В. Ленько ; керівник роботи А. В. Красножон ; НУ "Чернігівська політехніка", кафедра електричної інженерії та інформаційно-вимірювальних технологій. – Чернігів, 2021. – 75 с.
Об'єкт – електричні мережі 10/0,4 кВ АТ «Чернігівобленерго». Мета – знизити обсяг втрат електричної енергії на її розподіл в мережах АТ «Чернігівобленерго» шляхом впровадження відповідних заходів. У дипломному проекті проведено аналіз електроенергетичного балансу АТ «Чернігівобленерго», наведено проблематику рівня втрат електричної енергії на її розподіл мережами та цільову динаміку втрат відповідно до вимог чинного законодавства в сфері електроенергетики. Здійснено опис наявних засобів безоблікового споживання електричної енергії, та заходи боротьби з ними. Наведено приклади заходів по зниженню втрат електричної енергії на її розподіл мережами. Здійснено розрахунок економічного ефекту від впровадження даних заходів. Розглянуті питання охорони праці під час виконання робіт з боротьби з безобліковим споживанням електричної енергії. РОЗПОДІЛ
The object is 10/0.4 kV networks of JSC "CHERNIHIVOBLENERGO". The purpose is to reduce the amount of electricity losses for its distribution in the networks of JSC "CHERNIGIVOBLENERGO" by implementing appropriate measures. The diploma project analyzes the electricity balance of JSC "CHERNIHIVOBLENERGO", presents the issue of the level of electricity losses for its distribution through networks and the target dynamics of losses in accordance with the requirements of current legislation in the electricity sector. A description of the available means of unaccounted electricity consumption and measures to combat them. Examples of measures to reduce electricity losses for its distribution by networks are given. The calculation of the economic effect of the implementation of these measures. The issues of labor protection during the work on combating unaccounted consumption of electricity are considered.
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Ferreira, Cibelle Maria do Amorim. "O equilíbrio econômico-financeiro das distribuidoras de energia elétrica brasileiras nas demonstrações contábeis." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-28042009-170320/.

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Este trabalho analisa a potencialidade da contabilidade na identificação do equilíbrio econômico-financeiro dos contratos de concessão de distribuição do setor elétrico brasileiro. São apresentadas as abordagens da contabilidade regulatória do setor em questão, o novo ambiente contábil societário estabelecido pela lei 11.638/2007 e a Medida Provisória 449/2008, que altera a legislação societária vigente, a fim de fornecer elementos teóricos para discussão do papel da contabilidade na regulação econômica. Especial ênfase é dada aos subsídios contábeis na determinação e manutenção do equilíbrio econômico-financeiro dos contratos de concessão do serviço de distribuição de energia elétrica no Brasil, para identificar como estes podem conter restrições à adoção de um novo modelo de contabilidade. A análise procura investigar a contabilidade regulatória como instrumento de regulação econômica do setor de distribuição de energia elétrica para entender sua contribuição na identificação do equilíbrio econômico-financeiro estabelecido pelo marco regulatório do setor elétrico nacional, haja vista a mudança estabelecida pela Lei 11.638/2007. Para tanto, a metodologia utilizada é uma pesquisa analítica e comparativa através da simulação de um contrato de concessão de acordo com o modelo contábil atual e o novo modelo com a aplicação das interpretações internacionais de contabilidade. Conclui-se que o modelo elaborado de acordo com as normas internacionais de contabilidade proporciona melhor identificação do equilíbrio econômico e financeiro estabelecido nos contratos de concessão.
This work analyzes the accounting potentiality in the identification of the economic and financial equilibrium of the distribution concession contracts of Brazilian electrical sector. The regulatory accounting approaches of the mentioned sector are presented, the new business accounting environment established by law 11.638/2007 and the law 449/2008, which alters the effective partnership law, in order to provide theoretical elements to discuss the role of accounting in economic regulation. Especial emphasis is given to account subsidies when determining and maintaining the economic and financial equilibrium of concession contracts for electricity distribution service in Brazil, to identify how they may be restrictive to the adoption of a new accounting standard. The analysis tries to investigate the regulatory accounting as an economic regulation tool of the electricity distribution sector to understand the identification of the economic and financial equilibrium established by the regulatory mark of national electricity sector, have seen the change of the law 11.638/2007. Therefore, the methodology used is analytical and comparative research through simulation of a concession contract according to the effective accounting model and the new model applying accounting international standards. It was concluded that the model elaborated according to international accounting standards provides better identification of economic and financial equilibrium established in concession contracts.
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Баран, Михайло Зеновійович, and Myhajlo Baran. "Розробка автоматизованої системи контролю енергоспожи¬вання промислового підприємства." Master's thesis, ТНТУ імені Івана Пулюя, 2019. http://elartu.tntu.edu.ua/handle/lib/29561.

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Дипломна робота присвячена проектуванню автоматизованої системи моніто¬рингу споживання електроенергії на ПС ГПП «Тернопільсь¬кого заводу залізобетонних виробів і будівельних конструк¬цій». В роботі розглянуто шляхи зменшення витрат електроенергії та її вартості, проаналізовано заходи щодо забезпечення точності, оперативності та достовір¬ності вимірювальної інформації, запропонована методика проведення моніто¬рингу та контролю технологічних параметрів режимів електроспо¬живання. З цією метою розроблено технічні рішення щодо модернізації існуючої системи електроспо¬живання та запропоновано принцип побудови автоматизованої системи моніторингу споживання електроенергії, спроектовано систему електроживлення і захисту устаткування побудованої системи. В Спеціальній частині дипломної роботи приведено характеристику програмного забезпечення і функціональну структуру автоматизованої системи моніторингу споживання електроенергії.
In the diploma paper the results to the design of an automated system for monitoring electricity consumption at the substation of the main lowering substation of the enterprise of the Ternopil plant of reinforced concrete products and building structures. The ways of reducing electricity costs and its cost are considered in the paper, the measures for ensuring the accuracy, efficiency and reliability of measurement information are analyzed, the method of monitoring and control of technological parameters of power consumption modes is proposed. To this end technical solutions for the modernization of the existing power consumption system were developed and the principle of building an automated system for monitoring electricity consumption was proposed, the system of power supply and protection of the equipment of the constructed system was designed. The Special part of the diploma paper presents the characteristics of the software and the functional structure of the automated system for monitoring electricity consumption.
ПЕРЕЛІК УМОВНИХ СКОРОЧЕНЬ ...............................................................…7 ВСТУП .................................................................................................................…8 1 АНАЛІТИЧНА ЧАСТИНА ...............................................................................13 1.1 Сучасні автоматизовані системи контролю та обліку енергоресурсів......13 1.2 Зарубіжний досвід впровадження АСКОЕ...................................................20 1.3 Впровадження АСКОЕ в Україні ..................................................................25 2 НАУКОВО-ДОСЛІДНА ЧАСТИНА................................................................36 2.1 Аналіз останніх досліджень та публікацій ...................................................36 2.2 Шляхи зменшення витрат електроенергії та її вартості..............................37 2.3 Забезпечення точності, оперативності та достовірності вимірювальної інформації ........................................................................................................41 2.4 Моніторинг та контроль технологічних параметрів режимів електроспоживання ............................................................................................................43 2.5 Висновки до розділу .......................................................................................46 3 ТЕХНОЛОГІЧНА ЧАСТИНА ..........................................................................47 3.1 Загальна характеристика досліджуваного підприємства ............................47 3.2 Аналіз системи електропостачання...............................................................50 3.3 Аналіз поточного стану системи обліку та постановка задачі...................52 3.4 Висновки до розділу .......................................................................................54 4 ПРОЕКТНО-КОНСТРУКТОРСЬКА ЧАСТИНА ...........................................55 4.1 Аналітичний огляд в області обліку електроенергії....................................55 4.2 Технічні рішення щодо модернізації існуючої системи .............................57 4.3 Принцип будови АСМСЕ...............................................................................58 4.4 Висновки до розділу .......................................................................................63 5 СПЕЦІАЛЬНА ЧАСТИНА................................................................................64 5.1 Технічне обладнання АСМCЕ .......................................................................64 5.2 Електроживлення і захист устаткування АСМСЕ.......................................71 6 5.3 Характеристика програмного забезпечення.................................................75 5.4 Функціональна структура АСМСЕ ...............................................................79 5.5 Висновки до розділу .......................................................................................82 6 ОБГРУНТУВАННЯ ЕКОНОМІЧНОЇ ЕФЕКТИВНОСТІ..............................83 6.1 Техніко-економічне обґрунтування впровадження АСМCЕ..............................83 6.2 Можлива економія від впровадження проектованої системи автоматизації ...................................................................................................................85 6.3 Показники ефективності проекту..................................................................87 7 ОХОРОНА ПРАЦІ ТА БЕЗПЕКА В НАДЗВИЧАЙНИХ СИТУАЦІЯХ .....89 7.1 Заходи щодо забезпечення охорони праці при експлуатації АСМСЕ ...........................................................................................................................89 7.2 Аналіз умов праці обслуговуючого персоналу......................................90 7.3 Заходи безпеки під час монтажу електрообладнання та апаратури обліку і вимірювання ..................................................................................................90 7.4 Забезпечення робочого місця оператора .................................................92 7.5 Розрахунок комплекту запасних частин, інструментів, приладів..............94 8 ЕКОЛОГІЯ..........................................................................................................96 8.1 Методи регенерації трансформаторної оливи..............................................96 8.2 Методи визначення якості та обсягу забруднень ........................................98 8.3 Заходи щодо захисту від дії електромагнітного поля ...............................100 ЗАГАЛЬНІ ВИСНОВКИ ДО ДИПЛОМНОЇ РОБОТИ ...................................101 ПЕРЕЛІК ПОСИЛАНЬ .......................................................................................102
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Books on the topic "Accounting of electricity"

1

New Zealand. Ministry of Economic Development. Resources & Networks Branch. Energy Markets Policy Group. Electricity information disclosure handbook: Handbook for complying with the Electricity (Information Disclosure) Regulations 1999 ; as amended by the Electricity (Information Disclosure) Amendment Regulations 2000. Wellington, N.Z: Energy Markets Policy Group, Resource & Networks Branch, Ministry of Economic Development, 2000.

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League, Kerala State Muslim. Electricity tariff formulation based on marginal costing. New Delhi: Central Board of Irrigation and Power, Research Scheme on Power, 2000.

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Board, Kerala State Electricity. Electricity tariff formulation based on marginal costing. New Delhi: Central Board of Irrigation and Power, Research Scheme on Power, 2000.

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Thomson, Lydia. Performance in the Electricity Area Boards in the 1980s: A case study in current cost accounting. Aberdeen: University of Aberdeen, Department of Accountancy, 1991.

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Thomson, Lydia. Performance in the electricity area boards in the 1980s: A case study in current cost accounting. Aberdeen: University of Aberdeen, Depts. of Accountancy and of Economics, 1991.

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Murdter, Michael J. Utility cost accounting and market pricing of electricity at the Naval Postgraduate School. Monterey, Calif: Naval Postgraduate School, 1994.

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Office, General Accounting. Financial management: Impact of RUS' electricity loan restructurings : report to congressional requesters. Washington, D.C. (P.O. Box 37050, Washington 20013): The Office, 2000.

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Electricity disclosure guidelines: Guidelines on business procedures to assist : electricity distributors comply with the information disclosure regime. Wellington: Energy Policy Group, Energy and Resources Division, Ministry of Commerce, 1994.

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New Zealand. Energy Markets Information and Services Group., ed. Handbook for optimised deprival valuation of electricity line businesses. 2nd ed. Wellington [N.Z.]: Energy Markets Information and Services Group, Resources and Networks Branch, Ministry of Commerce, 1998.

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New Zealand. Ministry of Commerce. Energy Policy Group., ed. Handbook for optimised deprival valuation of electricity line businesses. Wellington [N.Z.]: Energy Policy Group, Energy & Resources Division, Ministry of Commerce, 1994.

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Book chapters on the topic "Accounting of electricity"

1

Lupo, Sara, and Aristides Kiprakis. "Agent-Based Models for Electricity Markets Accounting for Smart Grid Participation." In Wireless and Satellite Systems, 48–57. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-25479-1_4.

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Butler, Gillian, and Louise Crawford. "The Impact of Price Controls on Accounting Policy Choice: An International Study of Depreciation Methods in the Electricity Industry." In Contemporary Issues in Accounting Regulation, 187–98. Boston, MA: Springer US, 2001. http://dx.doi.org/10.1007/978-1-4615-4589-7_11.

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Besseau, Romain, Milien Dhorne, Paula Pérez-López, and Isabelle Blanc. "Accounting for the Temporal Fluctuation of Wind Power Production When Assessing Their Environmental Impacts with LCA: Combining Wind Power with Power-to-Gas in Denmark." In Towards a Sustainable Future - Life Cycle Management, 87–96. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-77127-0_8.

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AbstractWorldwide wind power capacity is increasing, while the environmental footprint and economic cost of energy produced decrease. However, wind power generation is weather-dependent. At a high penetration rate, storage systems such as power-to-gas may become necessary to adjust electricity production to consumption. This research work presents the environmental life cycle performance of wind power accounting for the energy storage induced by the temporal variability of weather-dependent production and consumption. A case study in which wind power installations are combined with a power-to-gas system in Denmark to provide electricity according to the national load consumption profile was considered. Results highlight an increase, roughly by a factor 2, of the carbon footprint coming from both energy storage infrastructure and induced losses, but remain significantly, at least ten times, lower than fossil counterparts.
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Eicke, Laima, Anselm Eicke, and Manfred Hafner. "Solar Power Generation." In The Palgrave Handbook of International Energy Economics, 157–69. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-86884-0_9.

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AbstractSolar energy supplies increasing shares of global energy demand. As a renewable source of energy, it will play a major role in decarbonizing electricity supply. This chapter provides an overview on the solar sector from an economic perspective. It describes the technical characteristics of photovoltaic and concentrated solar power and explains how these affect the economic competitiveness of solar energy. The authors highlight trends in the solar sector and elaborate on how this intermittent source of energy can be integrated into a power system. They conclude with a discussion on how renewable energy support schemes can be designed to foster the deployment of solar power by accounting for the specific characteristics of solar power.
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"'Corporation Electricity works Accounts', H.M.Stevens, Proceedings of the Annual Meeting of the Corporate Treasurers' and Accountants' Institute, 1899, 49-64." In Local Authority Accounting Methods Volume 1 (RLE Accounting), 125–40. Routledge, 2014. http://dx.doi.org/10.4324/9781315884332-17.

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Woo, Chi-Keung, Ira Horowitz, Nate Toyama, Arne Olson, Aaron Lai, and Ray Wan. "Fundamental Drivers of Electricity Prices in the Pacific Northwest." In Advances in Quantitative Analysis of Finance & Accounting, 299–323. WORLD SCIENTIFIC, 2007. http://dx.doi.org/10.1142/9789812772213_0015.

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Adhikary, Maniklal, and Melisha Khatun. "Infrastructural Development." In Advances in Finance, Accounting, and Economics, 1–22. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-2361-1.ch001.

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Development of infrastructure industries is essential to enhance the growth of a developing country. The present chapter attempts to examine the impact of infrastructure on Gross Domestic Product and Per Capita Gross Domestic Product of six SAARC countries from the period 1990-91 to 2013-14. The model is mis-specified whenever we have used the restricted panel data model. We have derived the results by employing the unrestricted panel data model. Impact of road, internet users and total electricity production on the level of GDP as well as on the level of PCGDP is highest for India among the all SAARC countries. India has also the highest rate of growth of GDP over the entire period. Rate of growth of PCGDP is highest for Sri Lanka followed by India.
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Samosir, Omas Bulan, and Wilson Rajagukguk. "Regional Competitiveness and National Economic Growth." In Advances in Finance, Accounting, and Economics, 306–28. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3856-1.ch016.

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Indonesia is a country with a notable economic inequality both across its provinces and districts. This inequality can be attributed to the disparities in access to development. In this paper, the effects of regional competitiveness and economic reforms on economic growth is studied. Regional competitiveness factors include infrastructure pillar, health and education pillar, and labor market efficiency pillar. The data come from the Indonesia Database for Policy and Economic Research (INDO-DAPOER) of the World Bank for the year 2010. The results of the study show that the percentage of households with electricity, the percentage of births attended by skilled health worker, the net enrollment ratio for primary education, the number of people employed, and the total grants statistically and significantly influence regional economic growth positively. Indonesia is to reduce inequality in regional competitiveness and improve the total grants distribution in order to promote regional economic growth equality in the country.
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Mukherjee, Sovik, and Ramesh Chandra Das. "Reflections on Microfinance." In Advances in Finance, Accounting, and Economics, 188–207. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-5240-6.ch009.

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Microfinance has become the latest buzzword in the credit markets where it shoulders the responsibility of alleviating poverty coupled with socio-economic development. Dealing with microfinance coupled with the issue of poverty reduction, the first concern is to handle the twin objectives of poverty alleviation and achievement of financial self-sufficiency, which are often at loggerheads. To begin with, the present chapter constructs a five-dimensional human poverty index (HPI) in terms of the rate of unemployment, state wise illiteracy rate, state-wise infant mortality rate, state-wise percentage of population below the poverty line, and the percentage of population not having an access to electricity for the states across India. Thus, this will serve as an index for the extent of poverty. Consequently, a fall in the value of the index actually implies poverty alleviation. This empirical model does not justify the hypothesis that “microfinance reduces poverty” at the macro level using cross-state panel data for India.
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"and industrial production levels were respectively at two-thirds and one-half of their pre-war levels. In the early post-war period, Jean Monnet, who had been a wartime member of the first French committee for national libera­ tion, convinced De Gaulle of the necessity for an organized and planned development of the economy. Monnet believed that the strength of a country rested on its productive capacity. In this area, France lagged behind other industrialized countries due to the lack of innovative spirit which, in the past, had brought insuf­ ficient investment in productive and modernized equipment. To restore and improve upon France’s pre-war productivity, the country's productive structure needed to be rebuilt and mod­ ernized; this was the objective of Monnet’s five-year economic plan. Emphasis was put on the key sectors of the economy: coal, electricity, cement, steel, transportation and agricultural equip­ ment, some of which the government already controlled through nationalization. The plan was prepared from scarce data; no set of national accounts was available. However, economic planning spurred the development of national accounting by drawing attention to its importance both in the elaboration of the plan and in the assess­ ment of its realization, concurrendy demonstrating a need for more sophisticated and more plentiful statistics. It was probably to meet this need that the National Institute of Statistics (VInstitut National de la Statistique et des Etudes Economiques, INSEE) was created in April 1946. It was also to meet the need for comparable and reliable data for statistical and national accounting purposes that the 1946 Committee for the Normalization of Accounting (Commission de Normalisation des Comptabilites) was created. In fact, the committee had a section whose mandate was to study the normalization of accounts for national accounting purposes. THE SOURCES OF THE 1947 ACCOUNTING PLAN Two major sources inspired the characteristics and structure of the 1947 Accounting Plan, namely the 1942 Accounting Plan and the Plan of the National Committee of the French Organiza­ tion (Comite National de VOrganisation Frangaise, CNOF) [Brunet, 1951, p. 168]. The influence came through individuals who had worked on the respective committees that developed these two plans, and who were later appointed to the 1946 Committee for the Normalization of Accounting. What were these plans, why were they elaborated and what were their respective contributions." In Accounting in France (RLE Accounting), 338. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-39.

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Conference papers on the topic "Accounting of electricity"

1

Tanoto, Yusak, Ekadewi A. Handoyo, and Raymond Sutjiadi. "Accounting framework based electricity energy planning software involving renewable energy." In 2015 International Conference on Control, Electronics, Renewable Energy and Communications (ICCEREC). IEEE, 2015. http://dx.doi.org/10.1109/iccerec.2015.7337025.

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Nerubatskyi, Volodymyr, Oleksandr Plakhtii, and Denys Hordiienko. "Control and Accounting of Parameters of Electricity Consumption in Distribution Networks." In 2021 XXXI International Scientific Symposium Metrology and Metrology Assurance (MMA). IEEE, 2021. http://dx.doi.org/10.1109/mma52675.2021.9610907.

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Weber, Christopher L., Paulina Jaramillo, Joe Marriott, and Constantine Samaras. "Uncertainty and variability in accounting for grid electricity in life cycle assessment." In 2009 IEEE International Symposium on Sustainable Systems and Technology (ISSST). IEEE, 2009. http://dx.doi.org/10.1109/issst.2009.5156776.

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de Almeida, M. M., W. Ventura, M. Henriques, R. Bandeira, and J. P. G. Monteiro. "An environmental accounting system in the planning and management of EDP distribution company's investment projects." In 20th International Conference and Exhibition on Electricity Distribution (CIRED 2009). IET, 2009. http://dx.doi.org/10.1049/cp.2009.1078.

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Schroeder, Andreas. "An electricity market model with generation capacity expansion under uncertainty." In International Workshop of "Stochastic Programming for Implementation and Advanced Applications". The Association of Lithuanian Serials, 2012. http://dx.doi.org/10.5200/stoprog.2012.19.

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This article presents an electricity dispatch model with endogenous electricity generation capacity expansion for Germany over the horizon 2035. The target is to quantify how fuel and carbon price risk impacts investment incentives of thermal power plants. Results point to findings which are in line with general theory: Accounting for stochasticity increases investment levels overall and the investment portfolio tends to be more diverse.
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Widayat, Prama, and Ryan Pahlawan. "Household Expenses after An Increased in Basic Tariff of Electricity in Pekanbaru." In First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/piceeba-18.2018.33.

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"Comparative Analysis of Costs Between the Use of PLN Electricity and PV Rooftop for 30/60-Type House in Sukabumi, Indonesia." In 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting. Galaxy Science, 2021. http://dx.doi.org/10.11594/nstp.2021.1049.

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Marinakis, Adamantios, and Thierry Van Cutsem. "Energy and transmission allocation in overlapping electricity markets : Incorporating N−1 security and accounting for losses." In 2010 7th International Conference on the European Energy Market (EEM 2010). IEEE, 2010. http://dx.doi.org/10.1109/eem.2010.5558679.

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Salandro, Wesley A., Cristina Bunget, and Laine Mears. "Modeling the Electroplastic Effect During Electrically-Assisted Forming of 304 Stainless Steel." In ASME 2012 International Manufacturing Science and Engineering Conference collocated with the 40th North American Manufacturing Research Conference and in participation with the International Conference on Tribology Materials and Processing. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/msec2012-7241.

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Over the last decade, the Electrically-Assisted Manufacturing (EAM) technique, where electricity is applied to a metal during deformation, has been experimentally proven to increase the workability of many lightweight alloys which are highly desirable to the automotive industry. Recent research by the authors has led to ways of accounting for the formability increases due to the applied electricity, by way of an Electroplastic Effect Coefficient (EEC), and by utilizing this coefficient, simple EAM forming tests can ultimately be modeled. This work provides insight into the authors’ EAM modeling methodology and how it differs from previous EAM modeling attempts. Additionally, from the Electrically-Assisted Forming (EAF) experiments, two methods of accounting for the electroplastic effect will be discussed and compared. Ultimately, these methods will be integrated into the thermo-mechanical model to predict compressive stress-strain profiles for electrically-assisted forming tests under various current densities and die speeds. Finally, the efficiency of applying electricity to the deformation process will be discussed.
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Rakhaev, A. "Development of a Model for Accounting and Assessment of Reducing Electricity Losses in High-Voltage Electrical Networks." In 2021 International Russian Automation Conference (RusAutoCon). IEEE, 2021. http://dx.doi.org/10.1109/rusautocon52004.2021.9537474.

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Reports on the topic "Accounting of electricity"

1

Donohoo-Vallett, Paul. Accounting Methodology for Source Energy of Non-Combustible Renewable Electricity Generation. Office of Scientific and Technical Information (OSTI), October 2016. http://dx.doi.org/10.2172/1333047.

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Fuentes, Rolando. Distribution Networks Tariff Design in the Era of Decentralization: A Business Model Approach. King Abdullah Petroleum Studies and Research Center, November 2020. http://dx.doi.org/10.30573/ks--2020-dp24.

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In this paper we discuss the unexplored two-way relationship between distribution network tariff design and the emergence of new business models in the power sector. Distribution network tariffs have traditionally used a cost accounting method. We suggest, instead, the use of a business model framework to analyze the extent to which emerging business models in the power sector change the way electricity distribution network services are priced and packaged.
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