title: Ð£ÑÐµÑ ÑÐµÐ·ÐµÑÐ²Ð¾Ð² Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÑÑ Ð³Ð°Ð·Ð¾Ð¿ÐµÑÐµÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐµÐ³Ð¾ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ°
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Accounting for reserves and analysis of their use at gas processing enterprises
Creators: name: Ð¡Ð°ÑÐ¸ÑÐ»Ð»Ð¸Ð½Ð°, ÐÐ½Ð½Ð°
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: 2024
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
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ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
accounting
reserves
accounts receivable
reserves for doubtful debts
financial statements

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description: The object of the study is the backup system of the enterprises of the gas processing complex on the example of Gazprom Pererabotka LLC. The subject of the study is accounting and analytical issues of creating reserves at enterprises and their use. The purpose of the masters thesis is to develop a set of recommendations for improving accounting and analysis of reserves at enterprises of the gas processing complex/ The work is presented with an introduction, three chapters and a conclusion, a list of sources used, and appendices. To solve the tasks set in the work, such research methods as financial, economic and factor analysis, methods of grouping and comparison, tabular and graphical methods are used. The regulatory framework of the study consists of regulations, legal acts, federal laws and by-laws, as well as the accounting policy of Gazprom Pererabotka LLC. In this paper, the main aspects of the creation and use of a reserve system in the financial and economic activities of an enterprise are studied. The financial statements of Gazprom Pererabotka LLC were analyzed. The actual problem of the impact of high accounts receivable on the economic activity of the organization is noted. The process of creating a reserve for doubtful debts was described, on the basis of which the imperfections of using this technique in the enterprise were revealed. Based on the data obtained, a plan was proposed to optimize the use of the potential counterparty analysis methodology by introducing an additional checklist as an additional analysis. The practical significance of the above research lies in the development of measures to improve the creation of a reserve for doubtful debts in the practical activities of Gazprom Pererabotka LLC, as well as in other gas processing companies.