Critical analysis of regulatory and legal support of accounting at green energy enterprises of Ukraine

Анотація

In the current state of Ukraine's martial law, the issue of energy autonomy is becoming extremely important, and renewable energy, especially solar, is one of the key tools in achieving this goal. An important role in stimulating the creation of new solar power plants, as well as the most productive activities of existing ones, is played by the proper regulatory and methodological support of accounting at SPP. The current legislative provision of cost accounting and costing of electricity generation do not provide adequate coverage of significant industry specifics, which is the cause of distortion of accounting data and production costs. The expediency of updating the current legislation, which will be aimed at developing guidelines for accounting in this area, which in turn will ensure the unification of approaches to methodology and methods of accounting for solar power plants, promote effective and efficient management of resources of economic entities; reasonable volumes of electricity generation, which will be necessary for optimal profitability of production.

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