Organization of Internal Control System and Risk Management of Accounts Receivable in Gas Supply Organizations

Efimova O.; Kashirskaya L.; Sitnov Alyeksyey Aleksandrovich

doi:doi:10.12737/article_5b309dc2e2e882.28358134

Organization of Internal Control System and Risk Management of Accounts Receivable in Gas Supply Organizations

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ORGANIZATION OF INTERNAL CONTROL SYSTEM AND RISK MANAGEMENT OF ACCOUNTS RECEIVABLE IN GAS SUPPLY ORGANIZATIONS

Journal: AUDITOR Volume 4 № 6 , 2018

Rubrics: INTERNAL AUDIT. INTERNAL CONTROL

UDK 65 Управление предприятиями. Организация производства, торговли и транспорта

Efimova O. ¹

Kashirskaya L. ²

Sitnov Alyeksyey Aleksandrovich ³

Author and publication information

Authors:

1. OOO “Gazprom mezhregiongaz Astrakhan” (Financial and Economic Department, Chief Economist)

Russian Federation

2. Astrakhan State University (Department “National Security”, Head)

Russian Federation

3. Financial University under the Government of the Russian Federation (Department of Accounting, Analysis and Audit, Professor)

Moskva, Moscow, Russian Federation

Type:

Article

DOI:

https://doi.org/10.12737/article_5b309dc2e2e882.28358134

Pages:

from 31 to 41

Status:

Published

Received:

25.06.2018

Accepted:

03.07.2018

Published:

03.07.2018

Subject area:

UDK 65 Управление предприятиями. Организация производства, торговли и транспорта

Language:

Russian, English

Keywords:

risk of accounts receivable, counterparty risk, internal control system, risk management system, fi nancial risk, risk owner, risks evaluation.

Abstract and keywords

Abstract (English):
Th e authors off ered their point of view and ways to develop the methodology and tools for creating a system of internal control and risk management of receivables in these companies. As a result of the study, the authors identifi ed their proposals for the practical implementation of this problem.

Keywords:
risk of accounts receivable, counterparty risk, internal control system, risk management system, fi nancial risk, risk owner, risks evaluation.

Text

Проблема увеличения дебиторской задолженности перед поставщиками газа в современных условиях носит системный характер. Так, по данным Управления информации ПАО «Газпром» к 1 января 2018 г. дебиторская задолженность за газ составила 170,4 млрд руб. [6]. Это на 9,5 млрд руб. больше, чем в начале 2017 г.

References

1. Postanovlenie Pravitel'stva RF ot 05.02.1998 № 162 (red. ot 27.12.2017) «Ob utverzhdenii Pravil postavki gaza v Rossiyskoy Federacii» // SPS «Konsul'tantPlyus»

2. Postanovlenie Pravitel'stva RF ot 21.07.2008 № 549 (red. ot 09.09.2017) «O poryadke postavki gaza dlya obespecheniya kommunal'no-bytovyh nuzhd grazhdan» (vmeste s «Pravilami postavki gaza dlya obespecheniya kommunal'no-bytovyh nuzhd grazhdan») // SPS «Konsul'tantPlyus».

3. Upravlenie informacey PAO «GAZPROM» [Elektronnyy resurs]. - URL : www.gazprom.ru.

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