title: ÐÐ½Ð°Ð»Ð¸Ð· Ð¸ Ð¾ÑÐµÐ½ÐºÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐ¼Ð¸ ÑÑÐµÐ´ÑÑÐ²Ð°Ð¼Ð¸ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÑÑ ÑÐ½ÐµÑÐ³ÐµÑÐ¸ÐºÐ¸
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: Ðnalysis and assessment of fixed assets management efficiency at energy companies
Creators: name: ÐÐ°Ð¼Ð¾Ð½ÑÐ¾Ð²Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
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: Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
ÑÐ½ÐµÑÐ³ÐµÑÐ¸ÐºÐ°
ÐºÐ°Ð¿Ð¸ÑÐ°Ð»ÑÐ½ÑÐµ Ð²Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
fixed assets
power engineering
capital investments

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description: The aim of the study is to develop measures to improve the accounting of fixed assets in the companies of the fuel and energy complex. The study was carried out on the basis of the department of capital investment accounting of OOO "PeterburgGaz". Research subject: theoretical, practical and methodological parameters of accounting of fixed assets. Research methods: search, analysis, classification, comparison, comparison, horizontal and vertical analysis. The main results of the study:Â theoretical aspects of accounting and analysis of fixed assets in accordance with RAS and IFRS are disclosed;Â  similar and fundamentally different provisions of domestic and international standards are systematized; accounting of fixed assets on the example of OOO "PeterburgGaz" was considered;Â  analyzed the efficiency of the use of fixed assets of OOO PeterburgGaz;Â identified "bottlenecks" in the accounting and analysis of fixed assets; developed an action to improve the accounting and analysis of fixed assets for fuel and energy companies. Application field: application of the developed form of minimizing financial results from the sale of fixed assets in the activities of the subject company and the possibility of scaling the solution to the industry. The scientific novelty of the study is the developed universal form of minimizing financial results from the sale of fixed assets. Microsoft Office tools (Word, Excel), SAP, 1C were used in the work. Conclusions. The tasks of the thesis are solved, the goal is achieved, and the scope of application of the results is determined. The results obtained show signs of scientific novelty. The directions of further research are defined.