“Reference Company Methodology, Model and Software Development (Reference Company)” approved by EMRA as an R&D project and carried out with the participation of 21 Electricity Distribution Companies has been completed and the Result Report and Model Software have been presented to EMRA and distribution companies. Within the scope of the project, it is aimed to determine the budgetary need determined for distribution companies regardless of past expenditures, depending on the geographical, climatic and sociological characteristics of the region and the network structure. For distribution activities; concepts such as programmable activities, fact-related activities, budgeted activities and general management activities were introduced and the idea of switching to cost accounting was supported by separating personnel, vehicle, fuel and material costs, especially with an activity-based unit cost approach. We would like to thank epdk executives and the staff of the Tariffs Department, ELDER (association of Distribution System Operators) management and employees who coordinated 21 distribution companies within the scope of the project, electricity distribution company managers and employees for their contributions in field observations and office work.
