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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2021-08-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/2929 |
| _version_ | 1797243782893142016 |
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| author | D. V. Lysenko L. Akgün |
| author_facet | D. V. Lysenko L. Akgün |
| author_sort | D. V. Lysenko |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-03-08T04:19:18Z |
| format | Article |
| id | doaj.art-4d88556166064cf99daee15e3d443eba |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T19:00:36Z |
| publishDate | 2021-08-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-4d88556166064cf99daee15e3d443eba2024-03-26T14:23:07ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152021-08-010612112810.26425/1816-4277-2021-6-121-1282078The PJSC “Novatek” activity efficiency reserves identification based on the economic and accounting analysisD. V. Lysenko0L. Akgün1Moscow State University under the name of M.V. LomonosovIgdir UniversityA 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.https://vestnik.guu.ru/jour/article/view/2929incomeexpensesefficiencydebtanalysiscompetitorssalesprofitability |
| spellingShingle | D. V. Lysenko L. Akgün The PJSC “Novatek” activity efficiency reserves identification based on the economic and accounting analysis Вестник университета income expenses efficiency debt analysis competitors sales profitability |
| title | 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_short | 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 |
| topic | income expenses efficiency debt analysis competitors sales profitability |
| url | https://vestnik.guu.ru/jour/article/view/2929 |
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