One of the main problems at commercial accounting of resources (natural gas,
electric energy, heat, water) is discrepancy of registered volumes (quantity) of
delivered (supplied) and consumed (paid) resource. Stated treats not only a resource,
but also an accounting of deliveries related to any kind of goods which
quantity is defined and considered by means of measuring tools (packaging of
loose products, supply of gasoline from a plant at a gas station, its further realization
to consumers, etc.). It is accepted to call a discrepancy of specified volumes
as imbalance. Its consequence is either an incomplete settlement of consumers
with a supplier (supplier’s damage and consumers’ “undeserved
profit”), or, on the contrary, consumers’ overpayment for delivered resource
(supplier’s “undeserved profit” and consumers’ damage). Therefore, the resource
imbalance can be classified as one of the most important economic indicators
of any resource supplying process since the economic efficiency of
activity of companies and organizations delivering and realizing resources to
consumers depends directly on the resource imbalance value.
Evaluation of the Electricity Metering Accuracy by Commercial Accounting Unit
