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Managerial accounting in the implementation of deliverology using the example of Ukraine Cover

Managerial accounting in the implementation of deliverology using the example of Ukraine

Open Access
|Sep 2020

Figures & Tables

Fig. 1

Deliverology stages at the local level. Source: Developed by authors based on Barber (2008, 2011, 2017).
Deliverology stages at the local level. Source: Developed by authors based on Barber (2008, 2011, 2017).

Fig. 2

Local deliverology Big Data system. Source: Developed by authors based on Bouckaert and Halligan (2008) and Lægreid, Roness, and Rubecksen (2008).
Local deliverology Big Data system. Source: Developed by authors based on Bouckaert and Halligan (2008) and Lægreid, Roness, and Rubecksen (2008).

DID method results in the energy saving calculation

Group numberDID in the effectiveness 2016–2017DID in the efficiency 2016–2017DID in the effectiveness 2017–2018DID in the efficiency 2017–2018
1. Heat0.65.50.35.6
2. Heat2.22.52.62.5
3. Heat0.97.01.47.2
4. Heat1.03.91.13.8
1. Electricity6.18.75.910.7
2. Electricity3.47.52.27.6
3. Electricity6.89.16.715.1
4. Electricity8.811.69.714.5
1. Water0.052.80.063.4
2. Water0.075.20.138.2
3. Water0.024.40.023.7
4. Water0.082.90.093.8

Performance indicators of the local budget programmes for the energy saving task

The effectiveness – utility consumption levelThe norm indicator (for the whole country or in a particular region)Indicator accomplished in the budget programme for the period 1Indicator accomplished in the budget programme for the period 2
Heat supply (H), Gcal per 1 m3 of heated spaceNhH1H2
Electricity (E), kWh/m2NeE1E2
Water supply (W), cubic metres per square metreNgW1W2
Efficiency (Quality) – the level of savingsCost savings for a specific region or the countryAccomplished in the budget programme for the period 1Accomplished in the budget programme for the period 2
The level of heat supply saving (H),%NEEH1EH2
The level of electricity saving (E),%NEEE1EE2
The level of water supply saving (G),%NEEW1EW2
DOI: https://doi.org/10.2478/ceej-2020-0003 | Journal eISSN: 2543-6821 | Journal ISSN: 2544-9001
Language: English
Page range: 72 - 83
Published on: Sep 19, 2020
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year

© 2020 Andrii Y. Buriachenko, Tetiana V. Zhyber, Tetiana Paientko, published by Faculty of Economic Sciences, University of Warsaw
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.