Features of formation of financial results of activity of gas distribution organizations and reserves of their improvement
In this article, the author considers the features of the formation of the financial result based on the indicators of accounting (financial) statements. The balance sheet of the gas distribution industry enterprises and the dynamics of net assets for the period 2014-2018 are analyzed. the composition and structure of the property of organizations are Considered. The financial performance indicators of JSC "Gazprom gas distribution Krasnodar", JSC "Gazprom gas distribution Izhevsk" JSC "Gazprom gas distribution Astrakhan" were studied and supplemented by the analysis of profitability indicators in order to identify opportunities to improve the efficiency of their further operation. On the basis of the obtained results, the directions of increasing the key indicators of financial results of gas distribution organizations are proposed. The relevance of studying the features of the formation of financial results is mainly due to the need to increase the economic efficiency of organizations, as well as the ability to adapt the development of the technological complex of the gas distribution system of natural gas to constantly changing business conditions