TOOLS OF ACCOUNTING-ANALYTICAL ENSURING OF CAPITAL EXPENDITURE IN DEVELOPMENT OIL AND GAS FIELDS
Oil and gas sector have been a key element ofthe Russian economics for a long time. It is necessary to improve technologies constantly on oil and gasfields that already exist and develop new ones to maintain steadily high level of mineral extraction. Development of any new oil field is a huge investment project and it requires massive funds to be involved. Significant part of this funds is capital expenditure from which depends further performance of company, including extraction volume and speed of its realization. Mining sphere organizations performance indicators depend on the efficiency of funds expenditure during the process of field development. In this case, companies of mining sphere take care of accounting-analytical ensuring tools of capital expenditure, which allow to control the process of investment program realization. Reporting forms, which have groups of parameters that should be under control, can be used as one of the accounting-analytical tool of capital expenditure in oil and gas field development. Using of this system provides the ability to commit preliminary and retrospective analysis of company investment program realization.