ABSTRACT
Example of possible procedure A possible form for use in making up these accounts is given in Appendix 2 together with a list of key steps required to instigate and operate the procedures. It has been developed from ideas discussed with industrial companies who are using similar procedures, with success, in their organisations. Considering the examples of possible proformas given; the composition of the input data to be compiled from the bills and/ or meter reading will require modification to align them with the actual inputs to the site. This applies particularly to inputs of electricity where tariffs from different electricity boards require different combinations of the factors involved. The important principle is to ensure that all factors which affect the costs are included, in consistent units. The second proforma is designed to provide management with key indices for rapid appraisal of the energy situation and to incorporate any essential data which may be of a confidential nature. In the examples shown in Appendix 2 actual figures from a small company are included with its permission which is gratefully acknowledged, in the spaces for the first three months of a year together with the corresponding figures for the previous year.
