Rational Distribution of Taxpayers’ Money Based on a Unified Methodology for Calculating Energy Savings

Abstract

The article presents the problem of the undetermined methodology for calculating energy savings in production processes, which is the scorecards content of the tender documents of the European Cohesion Policy for the current period until 2027. The consequence of such undetermined approach results in wrong decisions of evaluators and consequently, irrational distribution of taxpayers’ money. Presented methodology is a solution that guides the user step by step and results in data that are comparable with each other. The methodology equalizes the possibilities of including companies from different sectors and prevents the creation of non-expert assessments.