Registration Number
0211U005170,
0109U000645
, R & D reports
Title
Development of methodical recommendations for costs calculation and costs analysis at oil and gas industry enterprises with purpose to set prices and rates
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Head
Orlova Valentina Kuzmivna,
Registration Date
24-02-2011
Organization
Ivano-Frankivsk Nstional Technical University of Oil and Gas
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The research work product is the methodical recommendations for accounting and cost analysis for oil and gas industry with a view to pricing and tariffs, which set the basic organizational and methodological bases of accounting, control and cost analysis on industry enterprises in accordance with the information requirements of effective economic management, justification for the price of goods (works, services). According to the results of the research the following issues were improved in the scientific product: expenditure classification, taking into account industry specifics, specifics of cost management in the petroleum industry involving reliability, comparability and enhancing analytic costs accounting, efficiency of resources usage control; forms of primary documents and accounting records, taking into account the need for reasonable calculation of production costs using postprocess and postordered techniques and a fundamentally new methods were developed, cost prices of products (works, services) of oil and gas industry (calculation of the object of calculation and range of calculation articles were specified, methods and base allocation of indirect costs were suggested, a form of calculation sheets was developed, etc.); methodological approaches of on-farm cost control with flexible budgets; factor analysis of goods cost (works, services) and production resource efficiency usage, ensuring the identification of reserves to reduce costs and improve the reliability of budget targets; approaches to building computer programs to analyze the costs of enterprises by forming a strategic module maps in a computerized accounting forms, which gives an effective tool to search for ways to reduce costs. Use of methodological recommendations by enterprises of oil and gas industry will provide : determination the amount and structure of the productive and unproductive expenditures, identifying optimization reserves of goods cost (works, services); reliable determination of indicators of technological and production cost of goods (works, services) in order to justify the prices and tariffs; reliable indicator of their financial and management reporting; formation of accounting and analytical support system for good governance and justified budgeting and valuation of core indicators of economic activity; improving management of oil and gas industry at the micro-level, justified formation of gas prices and tariffs for its transportation to internal and external customers, creation of information base necessary to conduct a commercial evaluation of oil and gas deposits.
Product Description
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Боднар Галина Федорівна
Василик Оксана Богданівна
Василишин Наталія Євгеніївна
Гриненько Тетяна Ярославівна
Зеленяк Ірина Тадеївна
Кафка Софія Михайлівна
Ковальова Галина Василівна
Костецька Людмила Адольфівна
Коцкулич Тетяна Ярославівна
Мазур Ірина Михайлівна
Медвідь Ірина Богданівна
Мних Євген Володимирович
Негрич Інна Михайліна
Орлів Мар'яна Степанівна
Орлова Валентина Кузьмівна
Перевозова Ірина Володимирівна
Савчук Тетяна Василівна
Степанюк Галина Сергіївна
Степанюк Ольга Сергіївна
Хома Світлана Василівна
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2020-04-02
