STRUCTURAL ANALYSIS OF THE COSTS AND THEIR EFFICIENCY INMARITSA-IZTOK 2 TPP EAD FOR THE PERIOD 2013-2022.
DOI:
https://doi.org/10.53606/evfu.22.154-171Keywords:
CVP analysis, management accounting, electricity , analysis, efficiency, costAbstract
The energy crisis on a global scale due to both the economic difficulties
caused by COVID-19 and the lack of resources related to the war in Ukraine has led to a
shortage of electricity in the European free markets. Restrictions related to the Kyoto document
and environmental pollution imposed in the European Union predetermine the closure of a
number of coal plants. The economic situation in the last two years has shown that neither
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globally nor at the European level are industries ready to abandon the use of electricity from
sources that pollute the environment. The production of electricity in Bulgaria is highly
dependent on thermal power plants, and they have been producing and placing record amounts
of electricity on the free markets in recent years. An attempt has been made to highlight the
importance of TPP "Maritsa-Iztok 2" EAD for the energy balance and national security in the
Republic of Bulgaria.
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