Features of formation of production costs in organization of the energy complex

The article discusses the features of the formation of production costs in the organization of the energy complex. Production costs occupy an important place in the management system of an energy enterprise. They are classified according to different characteristics. The choice of the method of grouping costs, the degree of their detail largely depends on the functions performed by the enterprise in the general energy supply system, although it is regulated by industry norms and guidelines, as well as the requirements of regulatory authorities. The most important feature of energy production is that the enterprises of this industry work directly for the consumer without creating inventory and accounting for work-in-progress, and the expenses incurred during the reporting period are completely written off to the cost of energy generated. The study of costs at an energy enterprise contributes to the adoption of measures to improve production efficiency and reduce costs, as well as helps to solve the issues of assessing profitability factors, determining the future directions of the enterprise, distribution and cost minimization. The analysis of the formation of production costs at electric power enterprises makes it possible to assess the material intensity and labor intensity of products, to find out the nature of their changes and the impact on the level of cost and profit, to determine the assortment strategy of the organization.