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Efficiency Audit of Energy Resources Use

Student: Skopina Tatiana

Supervisor: Lyubov Keldina

Faculty: Faculty of Economics

Educational Programme: Finance (Master)

Year of Graduation: 2016

This work is dedicated to efficiency audit of energy resources use. The stability of the activity of production companies is directly linked to the efficient use of energy resources. In modern conditions in the presence of strong competition in the market of industrial products, it becomes an urgent task to manage an energy consumption process, taking into account the availability of opportunities to reduce costs for the purchase of energy resources and to improve the competitiveness of the company. Leaving without proper attention and control the processes of energy resources use, the company can face the serious threats in the functioning of its business. The high cost of energy, the ever-changing prices for energy resources cause the distinct advantages of companies which pay attention to the energy efficiency over the less prepared ones. The efficiency audit of energy resources use is aimed to express an opinion on the efficiency, productivity and effectiveness of the energy consumption process. In this work it was developed an information and methodological support, containing a description of the business process energy consumption, an identification of the main methods, criteria and instruments for the implementation of energy efficiency audit. Subsequently it was carried out the study of external factors, the risk assessment and the testing of the internal control system. At the final stage it was made the plan and the program of energy efficiency audit and there were conducted the audit procedures testing on the example of one of the paint industry companies, as well as there were prescribed recommendations on the possibility of increasing the efficiency of energy use and implementation of energy conservation measures.

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