FORMING THE HEATING RATES AND THEIR REFLECTION IN THE ACCOUNTING OF HEAT SUPPLY ENTERPRISES
The paper illustrates the origin of the term “rate”; the principals of rate regulations reflected in the works of S.Y. Vitte, Russian theorist of rate policy, are revealed. Special attention is paid to the aims of government regulation of heating rates in modern conditions due to the law N 41, the main peculiarities defining the specific character of price formation in this region and the drawbacks of already existing principal of rate formation. The author suggests the ways of improving the formation of heating prime cost and its reflection in heat supply enterprises accounting.