УПРАВЛІНСЬКИЙ АУДИТ ОПЕРАЦІЙНИХ ВИТРАТ ЕНЕРГОПОСТАЧАЛЬНИХ КОМПАНІЙ В УМОВАХ ІНТЕГРОВАНОЇ СИСТЕМИ УПРАВЛІННЯ

Iryna Levytska

MANAGEMENT AUDIT OF OPERATIONAL COST ENERGY SUPPLY COMPANIES IN THE CONTEXT OF INTEGRATED MANAGEMENT SYSTEM

Authors

Iryna Levytska

Keywords:

management audit, internal audit, operational costs, the costs of electricity transmission, electricity transmission, the costs of electricity distribution

Abstract

The views of national and foreign economists concerning the essence of audit of the operational costs are summarized and systematized in the article. The justification for carrying out the management audit of the operational costs in energy supply companies is highlighted.