ABOUT STAFF COSTS’ INCLUSION TO TARIFF CALCULATIONS

Taking into account analysis of legislative and regulatory acts in the field of calculation of the staff cost value in electricity tariffs and also taking into account actual staff costs incurred by power supply companies, the article identifies the main staff costs items which are required as a part of the tariffs established for the organizations. Considering the fact that tariff and balance decisions of the regulatory bodies include a part of staff costs we conclude that it’s necessary to establish a legislative act determining the regulations related to calculation of economically justifies staff costs in the tariffs due to the branch tariff agreement in the Russian electric power industry. The article offers the structure of such a regulatory act.

regulated organizations, regulatory bodies, tariff, state regulation of prices (tariffs), organizations of electric power industry, branch tariff agreement, staff costs, accounting of the staff costs in the tariff, staff costs accounting methods, tariff formation, electric power industry.

Timofeeva Ju. N., Normansky R. N. About staff costs’ inclusion to tariff calculations // Business. Education. Law. 2017. No. 4 (41). P. 185–188.