The global trend is constantly increasing investments in strategic sectors of the economy, for example the electric power industry, which, in many countries, is becoming diversified and dispersed due to the multitude of entities investing in energy production and renewable resources, which leads to an increase in the heterogeneity of investment decisions. There is an urgent need to control the movement of investments, budget funds, as well as their development in the process of implementing investment programs of energy companies. The control of the movement of investments is the most promising direction of studying the subject of finance and audit. The increasing volume of public and private targeted investments in the energy sector and the lack of control over the effectiveness of investment projects (since each program contains several thousand lists of projects) necessitated the introduction of additional regulation of budget spending. The development of a mathematical apparatus for such regulation led to the creation in the Russian Federation of an institute of an independent public technological and price audit (TPA). The TPA is seen as a mechanism to ensure an effective project evaluation and selection process. This article describes methodological improvements using power system optimization models. The Integrated MARKAL-EFOM System (TIMES) was developed as part of the Energy Technology Systems Analysis Program of the IEA-ETSAP, an international community that uses long-term energy scenarios to conduct in-depth energy and environmental analyzes. This approach includes two different but complementary systematic approaches to energy modeling: an engineering approach and an economic approach. The same approach is used when conducting a TSA, when an investment object is evaluated as a set of technological and price parameters. The article considers a model of resource allocation in the energy sector and a mechanism for using TPA for investment projects with state participation in a natural monopoly. An approach to the financial and long-term distribution of investments of electric power companies based on the search for a balance of interests of the supplier and consumer and available energy sources is proposed. A model has been developed to find the optimal plan of technical solutions, taking into account the balance of the possibilities of the electric power industry and the needs of the economy. The relevance of the article is due to the requirements of investment efficiency, since the prevailing share in the costs is occupied by the costs of equipment and the construction of power plants.

In the situation of digitalization of finance and economic processes to create and increase values and investment appeal corporations are obliged to acquire new sources of capital stock, to build up accumulations and keep them on the optimal level. Investment programs of electric power companies are personified know-how with simultaneous administrative control over prices for products put out by them. Each company continuously looks for sources of long-term investment by developing investment strategies appealing for investors, for the development of own business and tries to earn finance, social capital and reputation. Electric power companies usually have a big share of state ownership, which is controlled with difficulties, especially when horizontal transfers of this ownership go on. The goal of the article is to substantiate the model of technological price control of investment processes at electric power companies, which stipulates evaluation of capital structure and accumulation processes and investment practice of efficiency support, first of all for protection of their interests. For companies investment is a key driver of development, it gives an opportunity to extend business, enter new markets, modernize production and equipment and change ideology of personnel, therefore, companies always do their best to attract investors. The target model of exercising technological and price control of the investment program at electric power companies demonstrates the necessary conditions of balancing dynamic pricing for company products, its securities and management strategy with capital value and keeping it on the optimum level when evaluating investment project efficiency. In world practice there is a sufficient number of methods and algorithms to control investment programs and business, however finance environment, methods and criteria of evaluation evolve and tools of audit and analysis change.

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