The PJSC “Novatek” activity efficiency reserves identification based on the economic and accounting analysis

A comparative analysis of three large Russian companies – PJSC “Novatek”, PJSC “Gazprom”, PJSC “Surgutneftegaz”, – is presented. The study relevance is caused by the gas industry strategic importance of the country as a whole as well as the specifics of its current situation: a large-scale drop of w...

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Autores principales: D. V. Lysenko, L. Akgün
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2021
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Acceso en línea:https://doaj.org/article/4d88556166064cf99daee15e3d443eba
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spelling oai:doaj.org-article:4d88556166064cf99daee15e3d443eba2021-12-03T07:43:36ZThe PJSC “Novatek” activity efficiency reserves identification based on the economic and accounting analysis1816-42772686-841510.26425/1816-4277-2021-6-121-128https://doaj.org/article/4d88556166064cf99daee15e3d443eba2021-08-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2929https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415A comparative analysis of three large Russian companies – PJSC “Novatek”, PJSC “Gazprom”, PJSC “Surgutneftegaz”, – is presented. The study relevance is caused by the gas industry strategic importance of the country as a whole as well as the specifics of its current situation: a large-scale drop of world gas prices, the ruble depreciation in relation to the US dollar, the introduction of sanctions on Russia. The financial and economic activities of the company PJSC “Novatek” is examined in the article. Various approaches to the analysis and identification of the company’s activities potential are studied. The investment attractiveness of competitors’ companies is evaluated. The research methodology included: complex, empirical, retrospective types of analysis (since the calculations of the companies’ financial conditions indicators are based on their consolidated financial statements data as of December 31, 2015); comparative, horizontal and vertical types of analysis; grouping method is categorization. As a result methodological principles of carrying out an economic analysis of gas producing companies’ activities are formed in order to make effective management decisions in conditions of risk and uncertainty.D. V. LysenkoL. AkgünPublishing House of the State University of ManagementarticleincomeexpensesefficiencydebtanalysiscompetitorssalesprofitabilitySociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 6, Pp 121-128 (2021)
institution DOAJ
collection DOAJ
language RU
topic income
expenses
efficiency
debt
analysis
competitors
sales
profitability
Sociology (General)
HM401-1281
Economics as a science
HB71-74
spellingShingle income
expenses
efficiency
debt
analysis
competitors
sales
profitability
Sociology (General)
HM401-1281
Economics as a science
HB71-74
D. V. Lysenko
L. Akgün
The PJSC “Novatek” activity efficiency reserves identification based on the economic and accounting analysis
description A comparative analysis of three large Russian companies – PJSC “Novatek”, PJSC “Gazprom”, PJSC “Surgutneftegaz”, – is presented. The study relevance is caused by the gas industry strategic importance of the country as a whole as well as the specifics of its current situation: a large-scale drop of world gas prices, the ruble depreciation in relation to the US dollar, the introduction of sanctions on Russia. The financial and economic activities of the company PJSC “Novatek” is examined in the article. Various approaches to the analysis and identification of the company’s activities potential are studied. The investment attractiveness of competitors’ companies is evaluated. The research methodology included: complex, empirical, retrospective types of analysis (since the calculations of the companies’ financial conditions indicators are based on their consolidated financial statements data as of December 31, 2015); comparative, horizontal and vertical types of analysis; grouping method is categorization. As a result methodological principles of carrying out an economic analysis of gas producing companies’ activities are formed in order to make effective management decisions in conditions of risk and uncertainty.
format article
author D. V. Lysenko
L. Akgün
author_facet D. V. Lysenko
L. Akgün
author_sort D. V. Lysenko
title The PJSC “Novatek” activity efficiency reserves identification based on the economic and accounting analysis
title_short The PJSC “Novatek” activity efficiency reserves identification based on the economic and accounting analysis
title_full The PJSC “Novatek” activity efficiency reserves identification based on the economic and accounting analysis
title_fullStr The PJSC “Novatek” activity efficiency reserves identification based on the economic and accounting analysis
title_full_unstemmed The PJSC “Novatek” activity efficiency reserves identification based on the economic and accounting analysis
title_sort pjsc “novatek” activity efficiency reserves identification based on the economic and accounting analysis
publisher Publishing House of the State University of Management
publishDate 2021
url https://doaj.org/article/4d88556166064cf99daee15e3d443eba
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AT dvlysenko pjscnovatekactivityefficiencyreservesidentificationbasedontheeconomicandaccountinganalysis
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