ФІНАНСОВИЙ ІНСТРУМЕНТАРІЙ ОПТИМІЗАЦІЇ ВИТРАТНОЇ ПОЛІТИКИ ПІДПРИЄМСТВ СФЕРИ ТЕПЛОПОСТАЧАННЯ

Formulation of the problem. The current state of development of the Ukrainian economy requires new approaches to cost management and tariff policy formulation at utilities. The purpose of the article is to develop theoretical and methodological provisions for identifying the financial mechanism for optimizing the cost policy of heat supply companies, and to develop practical recommendations for the use of methods and tools that can optimize the cost policy of enterprises. The subject of the study is the regularity of the occurrence and course of the cost policy of heat supply companies. Methods used in the study: analysis, synthesis, abstract-logical, comparative and statistical, generalization and grouping; system-structural, functional, integral method and the like. Research hypothesis. Presence of necessity of differentiation of mechanism of formation of full cost of realization of thermal energy. Presenting main material. It is established that the current system of cost management in the housing and communal services industry is not able to contain the growth of costs, reduce the unproductive costs of material, labor and energy resources, ensure the efficiency of production of housing and communal services, break-even activities of enterprises of the industry, achieve their stable development. The originality and practical significance of the study are to develop a comprehensive mechanism for the formation of the cost of heat released, based on the separate formation of costs for the production of heat energy source heat and transport it through thermal networks. Conclusions of the study. The mechanism of formation of the full cost of the released thermal energy is developed, based on the separate formation of costs for the production of thermal energy by the source of heat supply and its transportation through thermal networks. Due to the high degree of wear and tear of fixed assets, it is suggested to include the costs of disaster recovery in the direct production costs for the production and transportation of heat. The proposed measures make it possible to fully calculate the cost of producing and transporting heat.