Introduction. The amount of energy resources generated from the introduction of alternative energy is increasing every year, nevertheless this problem is increasingly being researched by scientists, economists and ordinary people seeking to improve the environment around the world. This is a very pressing issue for European countries. As a potential member of the European Union, Ukraine also intends to significantly increase its energy resources from alternative energy. The Verkhovna Rada of Ukraine has been acting in the same direction since 2003 when the Law of Ukraine «On Alternative Energy» was adopted and has constantly been amending them, the last of which is dated July 11th, 2019 [1]. However, accounting for alternative energy is a new topic of research, therefore it requires a systematic approach to the formation of accounting policies; a number of interconnected accounts of the Charts of Accounts of assets, capital, liabilities and business operations of enterprises and organizations; and application of appropriate software.
Analysis of recent research and publications. Problems of alternative energy development were considered in the works of Ishchuk L., Kinash I., Lishchuk V., Lishchuk M., Moskovchuk A., Nikolaeva A., Pyrih S. and accounting and analysis are investigated in the works of Derii V. A., Zadorozhnyi Z.-M. V., Krupka Ya. D. However, the accounting aspects weren’t considered in detail, thus, in this regard, the topic of our study is relevant.
The purpose of the study is to formulate a systematic approach to accounting and its automation in alternative energy enterprises in order to develop proposals for improving the efficiency of their activities.
Methods. The article uses general scientific and specific research methods to study the systematic approach to accounting and its computerization in alternative energy enterprises. A situational analysis of alternative energy development is carried out. The graphical method was used to reflect the ratio of energy from the sun, biomass, wind (in percentage terms) for ten years in Ukraine. Topical problems of energy in Ukraine and in the world through the use of induction and deduction methods are revealed. The modeling method for the formation of the accounting system in small enterprises of alternative energy production has been applied.
Results. A systematic approach to accounting for alternative energy is very important as it’s a significant segment in the set of activities. The Law of Ukraine “On Alternative Energy” and International Standards or National Accounting Standards and Financial Reporting Standards do not refer the specificities of accounting and reporting on energy receipts from alternative energy sources. In this regard, we propose in the Law of Ukraine “On Alternative Sources” to separate the section for accounting and reporting, as it is done in Article 26 of the Law of Ukraine “On the Electricity Market” [2]. In our opinion, in the Chart of Accounting it is advisable to replace the name of the sub-account 203 «Fuel» with the name «Natural and energy resources» with the corresponding analytical accounts 2031 «Cold water», 2032 «Hot water», 2033 «Electricity of own production», 2034 «Electricity purchased» , 2035 “Natural gas purchased”, 2036 “Biofuels”, and 2037 “Other renewable natural and energy resources” [3].
In addition, we believe that the government should encourage the development of small businesses, consulting and design services that would provide individual homeowners with the opportunity to equip themselves with alternative energy facilities. In this regard, it is necessary to develop an optimal model of accounting system for small alternative energy enterprises. In the segment of accounting and reporting automation, we propose companies to search for new software that will replace the Russian software “1 C Accounting”, because this software requires additional modules. In addition, this software is very risky due to the political situation in Ukraine. Hence, we believe that it is necessary to give priority to the improvement of domestic software.
Prospects. Further scientific research can be developed to detail the features of accounting, reporting and control in small alternative energy enterprises. The level of readiness for the use of Ukrainian accounting and reporting software products, in particular in the alternative energy segment, as well as the formation of a unified network with the bank and investors, should be discovered.
DEVELOPMENT OF ALTERNATIVE FUEL SOURCES IN UKRAINE
