Pylypiv N. Methodology and organization of accounting of spending in commercial activity of oil and gas enterprises

This dissertation examined the most important issues in methodology and organization of accounting of spending regarding production-commercial activity of oil and gas enterprise in the time of the development of market relations. It examines the methodological foundations for building financial and inter-administrative accounting of spending with consideration for the particularities of production-commercial activity of oil and gas enterprises. The dissertation developed a conceptual organizational-methodological model for providing information resources to users in conditions of applying computer technologies, in particular, such program as "Debet Plus" and emphasized a sub-system of inter-administrative accounting of spending and its relationship to the sub-system of financial accounting of spending. This work improved a form of financial accountability of DK "Ukrtransgas," NAK "Oil and Gas of Ukraine" № 6, "Appendix to annual financial accounting (information based on segments), such as informational base of evaluations of activity additionally specified in the limits of company's reporting segments.