{"id":1119,"date":"2025-06-30T14:24:49","date_gmt":"2025-06-30T11:24:49","guid":{"rendered":"https:\/\/profit-brgu.ru\/?page_id=1119"},"modified":"2025-06-30T14:24:49","modified_gmt":"2025-06-30T11:24:49","slug":"%e2%84%962-2025-01","status":"publish","type":"page","link":"http:\/\/profit-brgu.ru\/?page_id=1119","title":{"rendered":"\u21162-2025-01"},"content":{"rendered":"<p><strong>DOI:\u00a0<\/strong>https:\/\/doi.org\/<em>10.22281\/2542-1697-<\/em><em>202<\/em><em>5<\/em><em>-04-<\/em><em>02-09-15<\/em><\/p>\n<p>\u0423\u0414\u041a 658.27<\/p>\n<p>\u041b\u0430\u0437\u0430\u0440\u0435\u0432\u0430 \u041e.\u0421., \u041c\u0430\u0440\u0442\u044b\u043d\u043e\u0432\u0430 \u0410.\u041f.<\/p>\n<p><strong>\u0410\u043d\u0430\u043b\u0438\u0437 \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044f \u0438 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u044c \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0444\u043e\u043d\u0434\u043e\u0432 \u0410\u041e \u00ab\u0413\u0430\u0437\u043f\u0440\u043e\u043c \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u041e\u0440\u0435\u043d\u0431\u0443\u0440\u0433\u00bb<\/strong><\/p>\n<p><em><strong>\u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f.<\/strong><\/em><em>\u00a0<\/em><em>\u0412 \u0441\u0442\u0430\u0442\u044c\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d \u0430\u043d\u0430\u043b\u0438\u0437 \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044f \u0438 \u0441\u0440\u0430\u0432\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u043e\u0446\u0435\u043d\u043a\u0430 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0444\u043e\u043d\u0434\u043e\u0432 \u0410\u041e \u00ab\u0413\u0430\u0437\u043f\u0440\u043e\u043c \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u041e\u0440\u0435\u043d\u0431\u0443\u0440\u0433\u00bb. \u041d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u0434\u0430\u043d\u043d\u044b\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e-\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438\u0441\u0441\u043b\u0435\u0434\u0443\u0435\u0442\u0441\u044f \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432, \u0434\u0438\u043d\u0430\u043c\u0438\u043a\u0430 \u0438\u0445 \u0438\u0437\u043c\u0435\u043d<\/em><em>\u0435\u043d\u0438\u044f \u0438 \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0438 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f. \u0412\u044b\u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u0438 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u044e\u0442\u0441\u044f \u0444\u0430\u043a\u0442\u043e\u0440\u044b, \u0432\u043b\u0438\u044f\u044e\u0449\u0438\u0435 \u043d\u0430 \u0438\u0445 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u044c. \u0412 \u0441\u0442\u0430\u0442\u044c\u0435 \u0434\u0430\u043d\u0430 \u0441\u0440\u0430\u0432\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u043e\u0446\u0435\u043d\u043a\u0430 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0445 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u043e\u0432, \u043f\u0440\u0438\u0432\u0435\u0434\u0435\u043d\u044b \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u0432\u044b\u0432\u043e\u0434\u044b.<\/em><\/p>\n<p><em><strong>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430: <\/strong><\/em><em>\u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0444\u043e\u043d\u0434\u044b, \u0430\u043d\u0430\u043b\u0438\u0437, \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u044c, \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430, \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0438<\/em><em>.<\/em><\/p>\n<p>Lazareva O.S., Martynova\u00a0A.P.<\/p>\n<p><strong>ANALYSIS OF CONDITION AND EFFICIENCY OF USE OF FIXED ASSETS OF JSC GAZPROM RAZDATSIYA ORENBURG<\/strong><\/p>\n<p><em><strong>Annotation.<\/strong><\/em><em>\u00a0<\/em><em>The article presents a<\/em><em>n analysis of the state and comparative assessment of the efficiency of the use of fixed assets of JSC Gazprom Distribution Orenburg. Based on the accounting and financial statements, the structure of fixed assets, the dynamics of their changes and key per<\/em><em>formance indicators are investigated. Features of the use of fixed assets are identified and factors affecting their effectiveness are determined. The article provides a comparative assessment of the results obtained the corresponding conclusions are given<\/em><em>.<\/em><\/p>\n<p><em><strong>Key words:<\/strong>\u00a0fixed assets, analysis, efficiency, fixed assets, indicators<\/em><em>.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p align=\"center\"><a href=\"http:\/\/profit-brgu.ru\/wp-content\/numbers\/2025-N2\/ESP-2025-N2-01.pdf\" target=\"_blank\" rel=\"noopener\">\u0421\u043a\u0430\u0447\u0430\u0442\u044c \u0441\u0442\u0430\u0442\u044c\u044e (\u0444\u0430\u0439\u043b pdf) \u2014 Download (pdf)<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/creativecommons.org\/licenses\/by-sa\/4.0\/\" rel=\"license\"><img decoding=\"async\" style=\"border-width: 0;\" src=\"https:\/\/i.creativecommons.org\/l\/by-sa\/4.0\/88x31.png\" alt=\"\u041b\u0438\u0446\u0435\u043d\u0437\u0438\u044f Creative Commons\" \/><\/a><br \/>\n\u042d\u0442\u043e \u043f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0434\u043e\u0441\u0442\u0443\u043f\u043d\u043e \u043f\u043e <a href=\"http:\/\/creativecommons.org\/licenses\/by-sa\/4.0\/\" rel=\"license\">\u043b\u0438\u0446\u0435\u043d\u0437\u0438\u0438 Creative Commons \u00abAttribution-ShareAlike\u00bb (\u00ab\u0410\u0442\u0440\u0438\u0431\u0443\u0446\u0438\u044f \u2014 \u041d\u0430 \u0442\u0435\u0445 \u0436\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445\u00bb) 4.0 \u0412\u0441\u0435\u043c\u0438\u0440\u043d\u0430\u044f<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DOI:\u00a0https:\/\/doi.org\/10.22281\/2542-1697-2025-04-02-09-15 \u0423\u0414\u041a 658.27 \u041b\u0430\u0437\u0430\u0440\u0435\u0432\u0430 \u041e.\u0421., \u041c\u0430\u0440\u0442\u044b\u043d\u043e\u0432\u0430 \u0410.\u041f. \u0410\u043d\u0430\u043b\u0438\u0437 \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044f \u0438 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u044c \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0444\u043e\u043d\u0434\u043e\u0432 \u0410\u041e \u00ab\u0413\u0430\u0437\u043f\u0440\u043e\u043c \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u041e\u0440\u0435\u043d\u0431\u0443\u0440\u0433\u00bb \u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f.\u00a0\u0412 \u0441\u0442\u0430\u0442\u044c\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d \u0430\u043d\u0430\u043b\u0438\u0437 \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044f \u0438 \u0441\u0440\u0430\u0432\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u043e\u0446\u0435\u043d\u043a\u0430 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0444\u043e\u043d\u0434\u043e\u0432 \u0410\u041e \u00ab\u0413\u0430\u0437\u043f\u0440\u043e\u043c \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u041e\u0440\u0435\u043d\u0431\u0443\u0440\u0433\u00bb. \u041d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u0434\u0430\u043d\u043d\u044b\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e-\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438\u0441\u0441\u043b\u0435\u0434\u0443\u0435\u0442\u0441\u044f \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432, \u0434\u0438\u043d\u0430\u043c\u0438\u043a\u0430 \u0438\u0445 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0438 \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0438 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f. \u0412\u044b\u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1119","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages\/1119"}],"collection":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1119"}],"version-history":[{"count":1,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages\/1119\/revisions"}],"predecessor-version":[{"id":1140,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages\/1119\/revisions\/1140"}],"wp:attachment":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}