Alternative Accounting Approach For Electricity Compensations To Industrial Enterprises

Rosen Kolev
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Rosen Kolev: “St. Cyril and St. Methodius” University of Veliko Tarnovo

Economic Archive, 2022, issue 3 Year 2022, 68-82

Abstract: The growing prices of the main production resources have led to a common European policy in support of economic subjects. The established mechanisms also concern the electricity consumed by non-domestic end users. The industrial sector in Bulgaria is energy-intensive and the accounting for the electricity costs and the compensations for their high prices has become increasingly relevant because of the direct influence on the cost price and sale price of the provided services and the produced goods. The development of an alternative accounting approach for the compensations to industrial enterprises facilitates making operative, strategic, and tactical decisions concerning their activity.

Keywords: management accounting; costs; alternative approach; electricity; industrial enterprises (search for similar items in EconPapers)
JEL-codes: L60 M41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:dat:earchi:y:2022:i:3:p:68-82

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