"REPORTER of the Association of Drilling Contractors" N 4, 2013

DRILLING CONTRACTOR’S DEVELOPMENT THROUGH IMPROVEMENT OF BUDGETING AND MANAGEMENT ACCOUNTING SYSTEMS.
Shkarin, Denis V. – deputy head of Gazprom projects implementation department, Ukhta Burenie, branch of LLC Gazprom Burenie, dshkarin@uhtb.burgaz.ru
Khalitova, Elvina G. – postgraduate student, FGBOU VPO UGNTU, lead drilling engineer, engineering team of Gazprom projects implementation department, Ukhta Burenie, branch of LLC Gazprom Burenie, yamal_pts@uhtb.burgaz.ru


Key words: oilfield services market, budget, management accounting, financial liability centre, cost management.
The article describes the business environment of the well drilling market. Emphasis is placed on main issues of the existing cost management and management accounting systems of Ukhta Burenie, a branch of LLC Gazprom Burenie. The authors provide recommendations for development of a high performance management accounting system for effective managerial decision making processes.

 




 

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The scientific and technical journal, “Bulletin of the Association of Drilling Contractors”, is listed by the Higher Attestation Commission of the RF Ministry of Education and Science as one of the leading refereed journals and publications that feature main scientific results of doctoral and candidate’s dissertations.

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