The technical reliability of electrical power objects in the formulation of management accountancy

This article conducts an identification of the relationship between the technical reliability of electrical objects and management accountancy, with regards in particular to characterizing the economics of enterprises in the electrical sector, in which the given electrical object is exploited and is an fix asset. The cause and effect relationship, which manifests itself between the reliability of the technical object and economic activity of the enterprise’s managers enables management to analyze the technical issues in the aspect of financial results of enterprise. The example of such a decision, relating to the purchase of an electrical object offered on the market at different prices and different profiles of technical reliability, it will become apparent, that they should create criteria linking technical - economical aspects, using tools from two fields: reliability and management accountancy.