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.