In the analysis of Enugu Electricity Development Company (EEDC) billing system in Enugu State of Nigeria, a lot of measures were set aside to see that every concept applied by the EEDC was being considered. The distribution company adopted the base model of the utility billing software, (UBS plus ® electric) as regulated by the Nigeria Electricity Regulatory Commission (NERC) to generate the tariff charge for the different categories of consumers, comprising of the residential, industrial, commercial and special areas. These generated tariff charge for the different categories of consumers were analyzed with respect to how they affected electric bills and its past, present and future values were also evaluated. In the course of the research, it was depicted that the National generated capacity of power could affect the availability of electricity in the State. The “anti-theft module” and the “Revenue Collection System” are critical to the success of any Supply authority. Currently, pre-payment metering is quite cheaper to administer as it does not require the technical crew or operations of a conventional system. Pre-payment metering also has the added advantage because the consumer is in charge of his own usage and budgeting of electricity and as such should be fully implemented within the State to increase the efficiency of the existing billing system.