title: ÐÑÐ¾Ð±Ð»ÐµÐ¼Ñ ÑÑÐµÑÐ° Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð² Ð³Ð°Ð·Ð¾ÑÐ°ÑÐ¿ÑÐµÐ´ÐµÐ»Ð¸ÑÐµÐ»ÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ
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: Problems of accounting and analysis of fixed assets in gas distribution organizations
Creators: name: ÐÐµÐ»ÐµÐ¹ÐºÐ¸Ð½Ð°, Ð¢Ð°ÑÑÑ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: 2020
Subjects: ÐÐ°Ð·Ð¾Ð²Ð°Ñ Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾ÑÑÑ
Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
Ð°ÐºÑÐ¸Ð²Ñ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
fixed assets
current capital
assets
accounting

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description: The theme of the final qualifying work: "Problems of accounting and analysis of fixed assets in gas distribution organizations." This work is devoted to the generalization of theoretical developments and accounting practice for fixed assets, proposals for the organization of accounting for the costs of repairs, reconstruction and modernization of fixed assets, as well as practical recommendations for accounting for the costs of restoring fixed assets in gas distribution organizations. Tasks that were solved during the study: 1. Investigate the organizational structure of the enterprise, the impact of production on the organization of accounting, the cost of restoring fixed assets. 2. To identify the problems of accounting and the efficiency of using fixed assets. 3. Consider the classification of the costs of restoring fixed assets for the organization of their accounting. 4. Provide an economic assessment of the results of the organization's activities. 5. To develop recommendations and methods to improve the efficiency of the use of fixed assets in the gas distribution sector. The work was carried out on the basis of JSC "Gazprom gazoraspredelenie Leningradskaya oblast", the main materials for the study were obtained from this organization. The scientific novelty of this study lies in the fact that the author proposed a set of measures to improve fixed assets, also proposed measures to introduce standards for IFRS, revised the depreciation method for some groups of fixed assets. On the basis of the proposed measures, the feasibility of the implementation of the considered reserves was shown, the growth of capital productivity was predicted, as well as indicators of return on assets in terms of sales profit and net profit.