Authors

  • Atabaeva Zamirahon Abdujalilovna
    Lecturer, Department of Accounting and Audit, Fergana Polytechnic Institute, Fergana, Republic of Uzbekistan

DOI:

https://doi.org/10.37547/ijmef/Volume02Issue06-02

Keywords:

Natural gas gas volume metering device structural errors

Abstract

The article discusses the issues of gas metering with household meters and reveals some factors that affect the accuracy of metering measurements. An analysis of the loss of used gas volume due to systematic faults in domestic gas meters is provided. Some examples show that such problems can cause significant commercial damage to a gas supplier. Measures to address these shortcomings are proposed to increase the economic efficiency of supply companies.


background image

Volume 02 Issue 06-2022

5


International Journal Of Management And Economics Fundamental
(ISSN

2771-2257)

VOLUME

02

I

SSUE

06

Pages:

5-10

SJIF

I

MPACT

FACTOR

(2021:

5.

705

)

(2022:

5.

705

)

OCLC

1121105677

METADATA

IF

5.587















































Publisher:

Oscar Publishing Services

Servi

ABSTRACT

The article discusses the issues of gas metering with household meters and reveals some factors that affect the
accuracy of metering measurements. An analysis of the loss of used gas volume due to systematic faults in domestic
gas meters is provided. Some examples show that such problems can cause significant commercial damage to a gas
supplier. Measures to address these shortcomings are proposed to increase the economic efficiency of supply
companies.

KEYWORDS

Natural gas, gas volume, metering device, structural errors, commercial losses, correction factor, measurement error.

INTRODUCTION

Almost 98% of natural gas consumers, this is mainly in
In households, installed household gas meters (BGS),
when accounting for the amount of natural gas used,
make errors in the measurement. This is due to the
existing measurement error (up to 3%), the permissible
technical characteristics of the meter, as well as the
use of counters in adverse weather conditions and

perfect measurement methods (up to 15%). As a result,
the amount of gas supplied to the population and
accounted for by household meters differs from the
volume actually consumed by 3–15%, i.e., the
measurement of gas flow is accompanied by
systematic errors made by household meters [9-10-11].

Research Article

MEASURES TO RESTORE THE LOSS OF NATURAL GAS WHEN
ACCOUNTING FOR HOUSEHOLD GAS METERS, NATURAL GAS
CONSUMPTION BY THE POPULATION

Submission Date:

June 02, 2022,

Accepted Date:

June 12, 2022,

Published Date:

June 24, 2022

Crossref doi:

https://doi.org/10.37547/ijmef/Volume02Issue06-02

Atabaeva Zamirahon Abdujalilovna

Lecturer, Department of Accounting and Audit, Fergana Polytechnic Institute, Fergana, Republic of Uzbekistan

Journal

Website:

https://theusajournals.
com/index.php/ijmef

Copyright:

Original

content from this work
may be used under the
terms of the creative
commons

attributes

4.0 licence.


background image

Volume 02 Issue 06-2022

6


International Journal Of Management And Economics Fundamental
(ISSN

2771-2257)

VOLUME

02

I

SSUE

06

Pages:

5-10

SJIF

I

MPACT

FACTOR

(2021:

5.

705

)

(2022:

5.

705

)

OCLC

1121105677

METADATA

IF

5.587















































Publisher:

Oscar Publishing Services

Servi

Systematic errors can be identified and corrected. To
do this, it is necessary to identify and carefully analyze
the sources that can cause an error in each case, and, if
necessary, make appropriate adjustments to the
measurement results [1-4-22].

MATERIALS AND METHODS

It should be noted that in the consumer's network
(population), gas is supplied through metering units
for the amount of gas supplied from distribution
stations (GDS). The consumption at the metering
stations is recorded by electronic devices, which
represent the measured amount of gas (Vconst.st.)
reduced to 20

, according to GOST 8. 586. At the

same time, the amount of gas consumed by the
population is individually recorded by the metering
device according to the actual gas temperature at the
time of measurement, since household metering
devices generally do not have temperature
compensation.

If the volume of gas accounted for by household
meters (Vcons.i.BGS) is calculated relative to the price
established by the tariff, the monetary value of this
amount of gas. However, this cannot include the
monetary value of the volume not taken into account
due to the allowable measurement error of the meter
(up to 3%) and the volume of gas not taken into account
due to the measurement error due to the deviation of
the temperature of the measured gas from the
standard (20

) [3-8].

First, the amount of gas actually consumed by the
consumer is not exactly taken into account in the
meter due to the presence of a systematic error in the
meter measurement. Or the volume recorded in

household meters (Vcons.BGS), due to the
measurement error of the device, differs from the
actual consumed volume by ± ∆Vxo. Therefore, in
order to determine the actual amount of gas
consumed by the consumer, it is necessary to add to
the volume of gas measured by the meter Vcons.BGS)
add the amount of gas (∆Vxo) not taken into account
due to the measurement error of the device. Secondly,
due to the deviation of the gas temperature and the
conditions for measuring it from the standard ones (t
\u003d 20

), when recalculating the volume of gas

measured by the household gas meter under operating
conditions to standard, then the value of the gas
volume fixed by the meter will differ from the actually
consumed by the value of ∆Vt. Since, the temperature
of the gas depends on what the gas pipes' low pressure
are mainly in the open air, at the GDS the gas passes
through constricting devices, it also passes through
constricting sections (fracturing, gate valves,
constricting devices, etc.) existing in the system gas
pipelines of the supplier, where due to the formation
Rossel effect, the gas temperature differs significantly
from the temperature reduced to the standard state (t
= 20

) by an electronic meter at the GDS, along with

this, the gas enters the meters, either cooled by winter
temperatures or warmed up by summer heat.

Taking into account the above, we assume that the
volume of gas (Vcons.st) supplied to gas pipeline
networks is consumed by consumers only through
household gas meters, and therefore the volume
actually used gas can be expressed as follows:

Vconst.st. -∑((Vcons.i.BGS ± ∆Vxo) + ∆Vt) ≈ 0, or

Vconst.st. / ∑((Vcons.i.BGS ± ∆Vxo) = Kt ,

here: Vconst.st - gas volume fixed on the supplier's gas
meter, with the gas temperature adjusted to standard
conditions (20

);


background image

Volume 02 Issue 06-2022

7


International Journal Of Management And Economics Fundamental
(ISSN

2771-2257)

VOLUME

02

I

SSUE

06

Pages:

5-10

SJIF

I

MPACT

FACTOR

(2021:

5.

705

)

(2022:

5.

705

)

OCLC

1121105677

METADATA

IF

5.587















































Publisher:

Oscar Publishing Services

Servi

Vcons.i.BGS - the amount of gas recorded by the i-th
gas meter (i = 1 ... n);

∆Vxo is the amount of gas not taken into account due
to instrument measurement error, m

3

;

∆Vt - the amount of gas not taken into account due to
the deviation of the gas temperature from the
standard;

Kt - correction factor that takes into account at the
time of measurement the deviation of the gas
temperature from standard conditions (20

); ≈ 0

means that there are technological losses in the gas
industry.

Therefore, to determine the actual amount of gas
supplied to the consumer, it is necessary to multiply
the volume of gas measured by household meters by
the correction factor (Kt), which takes into account at
the time of measurement the deviation of the gas
temperature from standard conditions (20

,

760 mmHg St.). This coefficient is determined by the
following formula (RD 50-213-80, table 2): gas
temperature under standard conditions

.

Тg.r.- absolute gas temperature under operating
conditions

.

tg - gas temperature under operating conditions

.

Kt - correction factor taking into account deviations of
gas temperature from standard conditions (20

).

Using the above formulas, we can determine the
volume of gas recorded by a household gas meter,
measured by taking into account the deviation of the
gas and ambient temperature (20

) from standard

conditions. That is, the fixed volume is underestimated
if Tr.g<20

, Kt> 1 or the volume is overestimated if

Tr.g.> 20 oС, Kt <1. ± ∆Vt = Кt •∑(Vconsump. CBG ±
∆Vco) - ∑(Vcons.CBGS ±∆Vco).

In almost all gas supply companies, this amount of gas
(± ∆Vt) is not taken into account when calculating the
population, since the gas temperature is not measured
by household meters. At the same time, it should be
noted that the temperature of the gas supplied to each
apartment is taken into account individually, and it is
difficult and impossible to calculate the coefficient for
the temperature deviation.

From the foregoing, it can be seen that the
measurement of the amount of gas by household
measuring instruments is accompanied by two errors:
this is an error allowed by GOST and the technical
characteristics of the gas meter, and an error
associated with the deviation of the gas temperature
from the standard (industrial electronic gas meters,
the gas temperature is measured and automatically
reduced to 20

) [2-7-12].

Due to this, the volume of gas supplied to the
consumer, as a rule, is taken into account less than that
consumed by him, the difference can be from 3 to 15%.
This means that the gas supplied to the consumer, in
monetary terms, will be 3-15% less.

The measurement error indicated in the technical
description of gas meters is a known value, it is not
difficult to calculate it. For example, The State
Standard of Uzbekistan O’zDSt 8.031: 2008 “Fuel and
energy [5-20]. Equipping and using metering devices”
paragraph 5.4, limits the uncertainty or permissible
relative errors in measuring the amount of fuel and
energy, in particular, when using gaseous fuel for
domestic and other purposes, the measurement error
is allowed up to 3% [23].


background image

Volume 02 Issue 06-2022

8


International Journal Of Management And Economics Fundamental
(ISSN

2771-2257)

VOLUME

02

I

SSUE

06

Pages:

5-10

SJIF

I

MPACT

FACTOR

(2021:

5.

705

)

(2022:

5.

705

)

OCLC

1121105677

METADATA

IF

5.587















































Publisher:

Oscar Publishing Services

Servi

The variability of the error caused by the temperature
deviation is natural. This error takes a positive value
when the temperature is below 20

, and a negative

value when the temperature is above 20

. Nearly 90%

of the large volume of natural gas falls on the cold days
of the winter season [19].

From which, the positive value of the measurement
error due to the deviation of the gas temperature from
the standard downwards is significant [6-13].

The loss of these volumes causes serious damage to
the economy, so it is important to reflect them in the
volumes recorded by consumers' gas meters. To take
into account these losses, as well as their monetary
value, it would be advisable to study and develop a
legally adjusted regulated tariff system and introduce
it into production for monthly reflection of the
monetary value of losses due to measurement errors in
the price of gas. If in this way gas losses are taken into
account due to the above-mentioned systematic errors
in the measurement of the meter (deviations in the gas
temperature from 20 °C and the permissible
measurement error), then, naturally, an economic loss
(commercial loss) will be prevented [18-25].

RESULTS AND DISCUSSION

The above examples show the obvious that due to the
presence of such problems in the enterprise, the
supplier will suffer quite significant commercial
damage [16-21].

Suppose that in 500,000 households of the
conditionally accepted area, natural gas for domestic
needs of the population was supplied through
household gas meters. The degree of impact on the
financial condition of the gas supply sector, the loss of
part of the volume of gas accepted on the balance
sheet during its delivery to the consumer due to

measurement errors, we will consider using the
example of an analysis of the activity of a conditional
economy in the period from 2016 to 2020.

Analysis of gas losses in 2016-2020 due to
measurement

error,

permissible

technical

characteristic of household gas meters.

In 2016-2020 due to the measurement error of the
meters, gas in the amount of 216 million 063 thousand
m

3

remained unsold on the supplier's account, or the

commercial loss amounted to 6 billion 386 million
466.7 thousand soums.

Analysis of the unaccounted gas volume by the meter
in the autumn-winter periods (2016-2020) due to the
deviation of the ambient temperature and,
accordingly, the temperature of the gas passing
through the meters from standard conditions (i.e. the
supplier to the "warehouse" receives gas from the gas
distribution station in the amount specified in
accordance with GOST 8. 586.1-5.2005, to standard
conditions, tg = 20

). To show the possible losses

when measuring the flow rate of gas with a
temperature different from the standard one under
operating conditions, the average temperature of the
air and, accordingly, the gas, we will conventionally
take equal to 0

, then according to the above

formula, Kt = 1.07322. This means that the volume of
gas is underestimated by this value when measured by
household meters, when the gas temperature (tg) is 0

[17-24].

When household gas meters measure the gas
consumed by the population for domestic needs, with
a temperature different from the standard, a
temperature error appears, which causes an
unaccounted volume of used gas (at tg = 0

, then ∆Vх

= 7.3% ). Thanks to this, in 2016-2020. there was an
imbalance in the volume of gas in the amount of 371


background image

Volume 02 Issue 06-2022

9


International Journal Of Management And Economics Fundamental
(ISSN

2771-2257)

VOLUME

02

I

SSUE

06

Pages:

5-10

SJIF

I

MPACT

FACTOR

(2021:

5.

705

)

(2022:

5.

705

)

OCLC

1121105677

METADATA

IF

5.587















































Publisher:

Oscar Publishing Services

Servi

million 993 thousand m3 (unaccounted volume - ∆Vx,
m3), from which the commercial loss in the amount of
10 billion 774 million 685 soums remained on the
supplier's account.

From the above examples, it can be seen that due to
the measurement error made by gas meters, for five
years the sales company received a commercial loss in
the amount of 17 billion 161 million 151.3 thousand UZS.
Or unaccounted gas in the amount of 588 million 056
thousand m3 remained in the warehouse unsold
(ownerless) [13-14-15].

CONCLUSION

Thus, due to the presence in the gas industry of the
above problems, the supplier largely incurs commercial
losses. To eliminate these shortcomings, and in turn to
increase the economic efficiency of supply enterprises,
it would be advisable to apply the following measures
to production:

1.

For all consumers, instead of household gas
meters, use high-precision electronic gas meters
that apply a correction factor for gas temperature
and pressure or make calculations according to
standards.

2.

To develop and implement centrally throughout
the country, the procedure for applying a monthly
correction factor calculated based on the average
monthly temperature and barometric pressure for
each climatic zone received from the republican
hydrometeorological center, taking into account
the gas pressure in the measurement zone.

1.

At the same time, it should be noted that the
application of a correction for temperature
compensation is acceptable if the gas pressure in
front of the meter corresponds to a pressure
correction factor equal to at least 1 (i.e., the

absolute gas pressure at the meter inlet is at least
760 mm Hg. Art.).

2.

Introduce a system of monthly adjusted tariffs for
the production of settlements with consumers
who have household gas meters, based on the
average monthly temperature and barometric
pressure for each climatic zone (region) according
to the Hydrometeorological Center and the
average monthly excess gas pressure in front of
the meter, fixed by an act drawn up by the
representative of the supplier and consumer
groups.

3.

In order to calculate the gas consumption on the
basis of standards and, accordingly, improve the
accuracy of the results of primary hydraulic
calculations, research institutes should consider
recalculating the norms of heat consumption,
given in building codes and regulations (4) for
conditions with a temperature of 20

and a

pressure of 0.1 MPa (760 mm Hg). Along with this,
also recalculate the norms of heat consumption for
cooking and household needs exclusively for the
conditions of the Republic of Uzbekistan.

REFERENCES

1.

Okeh, U. M., & Okoro, C. N. (2012). Evaluating
measures of indicators of diagnostic test
performance:

fundamental

meanings

and

formulars.

J Biom Biostat

,

3

(1), 2.

2.

Atabayeva, Z. A. (2022, March). Accounting policy
of the organization and its connection with tax
planning. In

E Conference Zone

(pp. 35-38).

3.

Otaboyev, N. I., Qudbiyev, N. T., & Qudbiyeva, G. A.
Q. (2022). Yo

ʻ

l-transport tizimida ekologiya

masalalari.

Scientific progress

,

3

(2), 909-916.


background image

Volume 02 Issue 06-2022

10


International Journal Of Management And Economics Fundamental
(ISSN

2771-2257)

VOLUME

02

I

SSUE

06

Pages:

5-10

SJIF

I

MPACT

FACTOR

(2021:

5.

705

)

(2022:

5.

705

)

OCLC

1121105677

METADATA

IF

5.587















































Publisher:

Oscar Publishing Services

Servi

4.

RD 50-213-80. Rules for measuring the flow of
gases and liquids with standard orifice devices.

5.

O'z DSt 8.003:2005. “Uzbekiston Republic sining
ulchashlar birligini ta’minlash Davlat tizimi. Asosiy
koidalari"

6.

GOST 8.586.1.2.3.4.5-2005 GSI. Measurement of
flow and quantity of liquids and gases by the
method of variable pressure drop. Measurement
technique with narrowing devices.

7.

Kudbiev, D. (2021). Issues of accounting for leased
fixed assets. In Modern Science. XXI century:
scientific, cultural, IT context (pp. 109-119).

8.

Atabaeva, Z. A. (2021). Assessment of the Financial
Condition in the Process of Investment Design.
Central Asian Journal Of Theoretical & Applied
Sciences, 2(12), 309-314.

9.

Atabaeva, Z. A. (2021). Evaluation of the Efficiency
of the Planned Investment Projects. Central Asian
Journal of Innovations on Tourism Management
And Finance, 2(12), 51-56.

10.

Ismanov, I. N., & Axmadaliev, B. (2021). Factors
Influencing The Formation Of International Budget
Accounting Systems. The American Journal of
Management and Economics Innovations, 3(09),
21-30.

11.

Atabaeva, Z. A. (2020). Increasing the population's
knowledge and skills of entrepreneurial activities in
the sphere of small and family businesses. In
mintaka i

қ

tisodietini investiyalashning moliyaviy-

huku

қ

iy va innovation zhihatlari (pp. 350-358).

12.

Atabaeva, Z. A., & Khojaev, A. S. (2020). Investment
activities and analysis of investment projects.
Theoretical & Applied Science, (5), 714-720.

13.

Atabaeva, Z. A. (2020). Involving the population to
entrepreneurship and development of family
business in the regions in the conditions of the
global crisis associated with the covid-19 pandemic.
Theoretical & Applied Science, (10), 157-162.

14.

Atabaeva, Z. A., & Khojaev, A. S. (2020). Investment
activity and analysis of investment projects. ISJ
Theoretical & Applied Science, 5(85), 714-720.

15.

Atabaeva, Z. A. (2020). Main directions of
development of oil refining production in modern
conditions. National Association of Scientists, (54-
2(54)), 16-19.

16.

Atabaeva, Z. A. (2019). Organization of investment
accounting for capital investments. Problems of
modern science and education, (12-1 (145)), 58-63.

17.

Akhmadokhunova, X. O. (2021). O'zbekiston
iqtisodiyotni rivojlantirishda xalqaro moliyaviy
hisobot standartlariga o

ʻ

tishning roli va ahamiyati.

Scientific progress, 2(8), 257-261.

18.

Davlyatshaev, A. A. (2020). The need for analysis of
regional investment projects. National Association
of Scientists, (55-2(55)), 28-32.

19.

Yakubjanovna, B. D. (2022). The modern methods
of processing missella.

Innovative Technologica:

Methodical Research Journal

,

3

(01), 76-85.

20.

Shadieva, G. M., & Kuvandikov, S. O. (2021).
"Mahallabay" approach to assessing the role of
family

entrepreneurship

in

regional

development.

Экономика: анализы и прогнозы

,

(3), 122-126.

References

Okeh, U. M., & Okoro, C. N. (2012). Evaluating measures of indicators of diagnostic test performance: fundamental meanings and formulars. J Biom Biostat, 3(1), 2.

Atabayeva, Z. A. (2022, March). Accounting policy of the organization and its connection with tax planning. In E Conference Zone (pp. 35-38).

Otaboyev, N. I., Qudbiyev, N. T., & Qudbiyeva, G. A. Q. (2022). Yoʻl-transport tizimida ekologiya masalalari. Scientific progress, 3(2), 909-916.

RD 50-213-80. Rules for measuring the flow of gases and liquids with standard orifice devices.

O'z DSt 8.003:2005. “Uzbekiston Republic sining ulchashlar birligini ta’minlash Davlat tizimi. Asosiy koidalari"

GOST 8.586.1.2.3.4.5-2005 GSI. Measurement of flow and quantity of liquids and gases by the method of variable pressure drop. Measurement technique with narrowing devices.

Kudbiev, D. (2021). Issues of accounting for leased fixed assets. In Modern Science. XXI century: scientific, cultural, IT context (pp. 109-119).

Atabaeva, Z. A. (2021). Assessment of the Financial Condition in the Process of Investment Design. Central Asian Journal Of Theoretical & Applied Sciences, 2(12), 309-314.

Atabaeva, Z. A. (2021). Evaluation of the Efficiency of the Planned Investment Projects. Central Asian Journal of Innovations on Tourism Management And Finance, 2(12), 51-56.

Ismanov, I. N., & Axmadaliev, B. (2021). Factors Influencing The Formation Of International Budget Accounting Systems. The American Journal of Management and Economics Innovations, 3(09), 21-30.

Atabaeva, Z. A. (2020). Increasing the population's knowledge and skills of entrepreneurial activities in the sphere of small and family businesses. In mintaka iқtisodietini investiyalashning moliyaviy-hukuқiy va innovation zhihatlari (pp. 350-358).

Atabaeva, Z. A., & Khojaev, A. S. (2020). Investment activities and analysis of investment projects. Theoretical & Applied Science, (5), 714-720.

Atabaeva, Z. A. (2020). Involving the population to entrepreneurship and development of family business in the regions in the conditions of the global crisis associated with the covid-19 pandemic. Theoretical & Applied Science, (10), 157-162.

Atabaeva, Z. A., & Khojaev, A. S. (2020). Investment activity and analysis of investment projects. ISJ Theoretical & Applied Science, 5(85), 714-720.

Atabaeva, Z. A. (2020). Main directions of development of oil refining production in modern conditions. National Association of Scientists, (54-2(54)), 16-19.

Atabaeva, Z. A. (2019). Organization of investment accounting for capital investments. Problems of modern science and education, (12-1 (145)), 58-63.

Akhmadokhunova, X. O. (2021). O'zbekiston iqtisodiyotni rivojlantirishda xalqaro moliyaviy hisobot standartlariga oʻtishning roli va ahamiyati. Scientific progress, 2(8), 257-261.

Davlyatshaev, A. A. (2020). The need for analysis of regional investment projects. National Association of Scientists, (55-2(55)), 28-32.

Yakubjanovna, B. D. (2022). The modern methods of processing missella. Innovative Technologica: Methodical Research Journal, 3(01), 76-85.

Shadieva, G. M., & Kuvandikov, S. O. (2021). "Mahallabay" approach to assessing the role of family entrepreneurship in regional development. Экономика: анализы и прогнозы, (3), 122-126.