«Undeserved Profit» Problem on Modern Russia’s Resource Markets

Abstract

One of the main problems at commercial accounting of resources (natural gas,
 electric energy, heat, water) is discrepancy of registered volumes (quantity) of
 delivered (supplied) and consumed (paid) resource. Stated treats not only a resource,
 but also an accounting of deliveries related to any kind of goods which
 quantity is defined and considered by means of measuring tools (packaging of
 loose products, supply of gasoline from a plant at a gas station, its further realization
 to consumers, etc.). It is accepted to call a discrepancy of specified volumes
 as imbalance. Its consequence is either an incomplete settlement of consumers
 with a supplier (supplier’s damage and consumers’ “undeserved
 profit”), or, on the contrary, consumers’ overpayment for delivered resource
 (supplier’s “undeserved profit” and consumers’ damage). Therefore, the resource
 imbalance can be classified as one of the most important economic indicators
 of any resource supplying process since the economic efficiency of
 activity of companies and organizations delivering and realizing resources to
 consumers depends directly on the resource imbalance value.