The review of cost allocation methods when forming cost of energy with the combined production was carried out. Their strengths and weaknesses were revealed. The article is devoted to the development of the distribution system costs in the form of energy cost.

THE PURPOSE. To analyze the materials of heat supply schemes for large cities of Russia, to consider the impact of an increase in the number of boiler houses in cities when planning the development and modernization of heat supply sources. To develop a methodology for choosing the structure of thermal generation in cities, which is distinguished by the use of an additional criterion for energy efficiency and a system of taken into account restrictions on the energy balances of the region. The weakening of attention to the overall energy efficiency of the aggregates of heat generation sources is shown, an additional reserve for increasing the energy efficiency of heat supply of cities is identified. METHODS. When solving this problem, methods of comparative analysis of the heat supply schemes of large cities of the Russian Federation over the past 7-10 years is used. RESULTS. The article describes the relevance of the topic, created a methodological base aimed at increasing the energy efficiency of heat supply systems in the city. A criterion is proposed that takes into account the different efficiency of sources and structural effects that are realized when choosing the composition of working heat sources for the prospective of urban development. The basic provisions, the relations used, the features of the developed methodology are given. A conclusion is drawn on the appropriateness and effectiveness of these proposals when testing this method. CONCLUSION. The developed method for choosing the structure of thermal generation was tested in the analysis of schemes of large cities of the Russian Federation. Efficiency on the example of the districts of Nizhny Novgorod ranged from 16.5 million to 180.0 million rubles per year.