KRITIČNA OCENA RAČUNOVODSKEGA VIDIKA OBLIKOVANJA CENE ZEMELJSKEGA PLINA V DELU OMREŽNINE

Energijo v vsakdanjem življenju prevečkrat jemljemo kot samoumevno, čeprav ni tako. Na to so nas opozorile nekatere izkušnje zadnjih let. Zanesljiva in nemotena oskrba z energijo je za nas zelo pomembna, vendar moramo sami poskrbeti, da se izvaja, kot želimo. Zato je med cilji in nalogami Javne agen...

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Bibliographic Details
Main Author: Paulič, Sonja
Other Authors: Hauptman, Lidija
Format: Master Thesis
Language:Slovenian
Published: 2014
Subjects:
Online Access:https://dk.um.si/IzpisGradiva.php?id=43410
https://dk.um.si/Dokument.php?id=61917&dn=
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Summary:Energijo v vsakdanjem življenju prevečkrat jemljemo kot samoumevno, čeprav ni tako. Na to so nas opozorile nekatere izkušnje zadnjih let. Zanesljiva in nemotena oskrba z energijo je za nas zelo pomembna, vendar moramo sami poskrbeti, da se izvaja, kot želimo. Zato je med cilji in nalogami Javne agencije Republike Slovenije za energijo v prihodnosti tudi okrepitev dejavnosti na področju učinkovitosti, varnosti in zadostnosti omrežij za prenos energije. Velikokrat v medijih in raznih poročilih zasledimo, da je zemeljski plin energent prihodnosti. Glavni razlog za to je njegova okoljska ustreznost, sprejemljive cene in velike zaloge. Evropski energetski trg je v zadnjem desetletju doživel velike spremembe. Kljub težkim gospodarskim razmeram je bila odjemalcem ves čas zagotovljena kakovostna in zanesljiva oskrba z energijo. Slovenski trg z zemeljskim plinom se je popolnoma odprl leta 2007. Sistemski operaterji distribucijskih omrežij zemeljskega plina (v nadaljevanju sistemski operaterji) skrbijo za varno in zanesljivo delovanje sistema in neprekinjeno dobavo zemeljskega plina vsem odjemalcem. Regulator slovenskega energetskega trga je Javna agencija Republike Slovenije za energijo (v nadaljevanju agencija), ki je sodoben in učinkovit regulator. Agencija nadzira pravilnost poslovanja sistemskih operaterjev in izdaja soglasja k predlagani omrežnini. V tam namen pripravi metodologijo, ki je podlaga za določitev in izračun ustrezne omrežnine. Na področju zemeljskega plina je največji obseg dela agencije zahtevalo sprejetje in izvajanje Akta o metodologiji za določitev omrežnine in kriterijih za ugotavljanje upravičenih stroškov za distribucijsko omrežje zemeljskega plina. Na njegovi podlagi je agencija prejela 24 vlog in izdala 21 soglasij k omrežninam sistemskih operaterjev plinovodnih omrežij. Omrežnina je del cene zemeljskega plina, ki jo sestavljata cena za distribucijo zemeljskega plina in cena za izvajanje meritev. Njena določitev je predmet obravnave v tej nalogi. Energy in daily life is too often taken for granted, although it is not so. This alerted us some experience of recent years. Reliable and uninterrupted supply of energy has the greatest importance to us, but we have to take care to be carried out as we wish. Therefore, the objectives and tasks of the Energy Agency of the Republic of Slovenia, in the future to strengthen activities in the area of efficiency, safety and adequacy of energy transmission networks.Many times we find in the media and various reports that the natural gas is the energy source of the future. The main reason for this is its environmental relevance, reasonable prices and large inventories.European energy market in the last decade has undergone great changes. Despite difficult economic conditions, the quality energy supply to the customers was not interrupted. The natural gas market fully opened in 2007. The distribution system operators of natural gas must ensure safe and reliable operation of the system and uninterrupted supply of natural gas to all customers. Regulator of the Slovenian energy market is the Energy Agency of the Republic of Slovenia (hereinafter referred to as the Energy Agency), which is a modern and effective regulator. The Energy Agency shall supervise the proper operation of the system operators and give consent to the proposed network charges. In the end, the Energy Agency prepares a methodology that is the basis for the determination and calculation of the corresponding network charge.In the field of natural gas, the largest amount of work of the Energy Agency focuses on the adoption and implementation of the Act on the methodology for setting the network charge and the criteria for determining eligible costs for the gas distribution network. On the basis of the methodology, the Energy Agency received 24 applications and issued 21 approvals to the network system operators of the gas distribution networks.The network charge is a fraction of the price of natural gas and the price consists of the distribution of natural gas and the price for measurements. The determination of the network charge is the issue of this research paper.