title: Ð ÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Recommendations for increasing the efficiency of enterprises on the basis of comparative analysis of financial statements
Creators: name: Ð¡ÑÐ½Ñ Ð§Ð°Ð¾ÑÑÐ¹
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸
ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸
Ð¾ÑÐµÐ½ÐºÐ° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ
Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ðµ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
financial statements
analysis of financial statements
comparative analysis of financial statements
evaluation of financial position
efficiency
improving efficiency

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ PetroÐ¡hina Ð¸ Sinopec. Ð¦ÐµÐ»ÑÑ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐµÐ¹ PetroÐ¡hina Ð¸ Sinopec Ð¸ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐ°Ñ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ Ð²ÑÐ±ÑÐ°Ð½Ð½Ð¾Ð¹ ÑÐµÐ¼Ñ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð²Ð¾ Ð²ÑÐµ Ð²Ð¾Ð·ÑÐ°ÑÑÐ°ÑÑÐµÐ¼ ÑÐ¿ÑÐ¾ÑÐµ Ð½Ð° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ðµ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÑÐ¾ ÑÑÐ¾ÑÐ¾Ð½Ñ Ð²Ð½ÐµÑÐ½Ð¸Ñ Ð¸ Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ñ Ð¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°ÑÐµÐ»ÐµÐ¹ Ñ ÑÐµÐ»ÑÑ ÑÐ´ÐµÑÐ¶Ð°Ð½Ð¸Ñ ÑÐ²Ð¾Ð¸Ñ Ð¿Ð¾Ð·Ð¸ÑÐ¸Ð¹ Ð½Ð° ÑÑÐ½ÐºÐµ, Ð° ÑÐ°ÐºÐ¶Ðµ Ð²Ð°Ð¶Ð½Ð¾ÑÑÐ¸ Ð³ÑÐ°Ð¼Ð¾ÑÐ½Ð¾Ð³Ð¾ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð´Ð°Ð½Ð½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ñ ÑÐµÐ»ÑÑ Ð¿ÑÐ¸Ð½ÑÑÐ¸Ñ Ð½Ð°Ð¸Ð±Ð¾Ð»ÐµÐµ ÑÑÑÐµÐºÑÐ¸Ð²Ð½ÑÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ñ ÑÐµÑÐµÐ½Ð¸Ð¹ ÑÑÐºÐ¾Ð²Ð¾Ð´ÑÑÐ²Ð¾Ð¼ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. ÐÑÑÐµÐ¼ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐ°ÐºÐ¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¸Ðº, ÐºÐ°Ðº Ð²ÐµÑÑÐ¸ÐºÐ°Ð»ÑÐ½ÑÐ¹ Ð¸ Ð³Ð¾ÑÐ¸Ð·Ð¾Ð½ÑÐ°Ð»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð±Ð°Ð»Ð°Ð½ÑÐ°, Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐµÑÐ½Ð¸ÐºÐ¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð¾Ð±ÑÐµÐºÑÐ¾Ð² Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ, Ð±ÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐµÐ¹, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹, Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÑ Ð½Ð° Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ðµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ PetroChina Ð¸ Sinopec. ÐÐ¾ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð¾ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¾, ÑÑÐ¾ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸ Ð²ÑÐµ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾Ð±ÐµÐ¸Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ ÑÐ½Ð¸Ð·Ð¸Ð»Ð¸ÑÑ Ð² 2020 Ð³Ð¾Ð´Ñ Ð² ÑÐ²ÑÐ·Ð¸ Ñ Ð¿Ð°Ð´ÐµÐ½Ð¸ÐµÐ¼ Ð¼Ð¸ÑÐ¾Ð²ÑÑ ÑÐµÐ½ Ð½Ð° ÑÑÑÑÐµ Ð¸ ÑÐ¾ÐºÑÐ°ÑÐµÐ½Ð¸ÐµÐ¼ ÑÐ¿ÑÐ¾ÑÐ°, Ð¾Ð´Ð½Ð°ÐºÐ¾ ÑÐ¾ÑÑÐ°Ð½Ð¸Ð»Ð¾ÑÑ Ð¸Ñ Ð¾ÑÐ½Ð¾ÑÐ¸ÑÐµÐ»ÑÐ½Ð¾ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ðµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¸Ð¼ÐµÑÑÑÑ Ð¿Ð¾ÑÐµÐ½ÑÐ¸Ð°Ð» Ð¸ ÑÐµÐ·ÐµÑÐ²Ñ Ð´Ð»Ñ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸.
description: The object of the research is the financial statements of PetroÐ¡hina and Sinopec. The purpose of the final qualifying work is a comparative analysis of the financial statements of PetroÐ¡hina and Sinopec and the further development of measures to improve the efficiency of their activities. The relevance of the chosen topic lies in the ever-increasing demand for analysis of financial statements by external and internal users in order to maintain their positions in the market, as well as the importance of competently conducting this analysis in order to make the most effective management decisions by the management of the organization. By applying such techniques as vertical and horizontal balance sheet analysis, analysis of technical and economic indicators of research objects, a comparative analysis of financial statements was carried out, and a set of measures was developed to improve the financial position of PetroChina and Sinopec. According to the results of the study, it was revealed that almost all indicators of the financial and economic activities of both companies decreased in 2020 due to the fall in world prices for raw materials and a decrease in demand, but their relatively stable financial position remained, and there is also potential and reserves to increase their efficiency.