Енергетичний контролінг в обґрунтуванні енергоефективних управлінських рішень

Abstract

Диссертация посвящена решению научно-практической проблемы углубления теоретических и методологических положений формирования и реализации энергетического контроллинга и принятия энергоэффективных управленческих решений. Разработан системный контур энергетического контроллинга; усовершенствованы определение, инструментарий и контроллинговый механизм обоснования управленческих решений; предложена структура многоуровневой информационной системы. Исследована реализация положений энергетического контроллинга в системах возобновляемой энергии: 36 предложен методический подход к формированию модели экономической эффективности и усовершенствована ССП. Получили дальнейшее развитие положения принятия энергоэффективных решений: систематизированы показатели энергоэффективности для разработки системы таких показателей; обоснована дефиниция «энергетическая метрика», которая стала основой предложенного компаративного подхода для оценки энергоэффективности предприятия, построена матрица сценарных КРІ-моделей.

The dissertation is devoted to the development of theoretical and methodological bases as well as scientific and practical recommendations for the formation and implementation of energy controlling (otherwise called energy management control) as well as making energy efficient managerial decisions on manufacturing enterprise. The research topic was chosen because of the significance of energy issues, importance of increasing the energy efficiency on manufacturing enterprises in current market conditions. The content of the work covers tree important research areas: development of the energy controlling concept, development of the energy efficiency theory, and contribution into theory and practice of decision making related to energy issues. Thus, the theoretical positions of the controlling concept were developed over energy sector, which led to the emergence of a new direction in the controlling called energy controlling. The in-depth research was resulted by development of a system frameworks of energy controlling; improvement of the definition and meaning of energy controlling as well as formation of the controlling mechanism to support managerial decisions with the aim to enhance the energy efficiency of production. Information function becomes a leading function of controlling in the age of digitalization, especially in context of efficient decision-making. To improve the functional content of energy controlling, a multilevel information system was adapted to the energy sector of the manufacturing enterprise as well as the methodological instruments of energy controlling were developed to provide a systematic approach in the field of energy efficient managerial decisions. A separated study focused on implementation of energy controlling for decision making in the field of renewable energy systems. As the result there are following propositions in the thesis: a model of economic efficiency for manufacturers and sellers of equipment in the solar energy market as well as a balanced scorecard improved to achieve the better efficiency and promotion of renewable energy sources in industry. The theory of energy efficiency has multidisciplinary features. For the purpose of the research its further development concerned the quantitative issues. Thus, the energy efficiency indicators from different disciplines were systematized in the way to get rid of multidisciplinary contradictions and to build up the energy efficiency model of analysis. The invented formula of energy efficiency is an expression which breaks it into two parts: energy intensity and the ratio of useful energy output and total energy input. According to graphical representation of the proposed energy efficiency model of analysis, it has two parts: economical and technical ones and correspondently it has multidisciplinary approach. Another achievement in this research area is related to a model for estimating the energy efficiency of manufacturing enterprise using a distance function approach. The introduced term “energy metrics” is a special case of mathematical distance function and it represents a specialized form of production frontier model used to measure energy inefficiency. As far as external environment of enterprise influences it activity and requires corresponding managerial decisions, the energy frame was analyzed in context of organization’s decision-making. For this purpose the methodology of final energy consumption decomposition and MOSES-model of short-term energy security were approved. The ability to manage the energy efficiency is a competitive advantage of decision-makers. For this purpose there were developed in the dissertation work: 1) a scenario matrix of KРI-models that gives a range of options with different criterions that helps to formulate the energy strategy of industrial enterprise and to substantiate other strategic energy efficient managerial decisions; and 2) the described above energy efficiency model of analysis that contributes to operational decision making related to energy issues.