Issues of managing the extract of fixed assets in the gas producing organization of Gazprom PJSC in modern conditions

This article deals with the management of the disposal of fixed assets in the gas producing organizations of PJSC «Gazprom». The exhaustion of reserves of a number of the largest deposits, the aging of fixed assets (a high proportion of facilities that are operated beyond the standard useful life) determine the increasing importance of managing the disposal of fixed assets. At the same time, issues of managing the disposal of fixed assets are the least methodically developed compared to other stages of reproduction. In recent years, gas extraction organizations of PJSC «Gazprom» have experienced a significant increase in liquidation costs, which is the main type of disposal of fixed assets. In the article, the authors consider the enlarged cost ratios for the liquidation of fixed assets for medium-term planning purposes developed at «NIIgazeconomika» LLC. The issues of formation of sources of financing works on the liquidation of fixed assets and environmental restoration are also raised.

References:

1. Reports on activities in the field of sustainable development of PJSC Gazprom 2013-2017 [Electronic resource]. – Mode of access: http://www.gazprom.ru (date accessed: 15.05.2019).

2. Federal service of state statistics «Russia in figures. Summary of statistics». 2013-2017 [Electronic resource]. – Mode of access: http://www.gks.ru (date accessed: 15.05.2019).

3. PBU6/01 «Accounting of fixed assets», section V. – Access from the legal reference system «ConsultantPlus».

4. R Gazprom 3.0-6-042-2016 «Consolidated standards of costs for the liquidation of fixed assets of PJSC Gazprom (in various activities) for the purposes of medium-term planning».

5. R Gazprom 3.0-6-045-2017 «the Procedure for planning the cost limits for the liquidation of fixed assets of PJSC Gazprom leased from subsidiaries and organizations».

6. About modification of part one and the second of the Tax code of the Russian Federation and separate legal acts of the Russian Federation [Electronic resource]: Federal law No. 52-FZ of 02.04.2014. – Access from reference and legal system «ConsultantPlus».

7. Chapter 30 «property Tax» of the Tax code of the Russian Federation as amended on 31.05.2018. – Access from the legal reference system «ConsultantPlus».

8. Gerwitz E. S., Shamis, L. V., Galaktionov M. A., Gutakovskii D. A., Kalashnikova O. G. planning considerations the cost of conservation, re-entry and maintenance of fixed assets within the system of PJSC «Gazprom» //Microeconomics. 2019. №. 1. P. 25-29.

Следить за новостями ИНЭС: