bgscience@idbg.ru
+7 495 648 62 41 Russia, 127015, Moscow, Novodmitrovskaya st. 5A (b. 7)
Menu
  • BIBLIO-GLOBUS
    • About
  • Journals
    • Russian Journal of Entrepreneurship
    • Creative Economy
    • Scholarly Communication Review
    • Russian Journal of Retail Management
    • Leadership and Management
    • Public-Private Partnership
    • Global Markets and Financial Engineering
    • Russian Journal of Housing Research
    • Food Policy and Security
    • Russian Journal of Labor Economics
    • Russian Journal of Innovation Economics
    • Journal of Economics, Entrepreneurship and Law
    • Russian Journal of Humanistic Psychology
  • BIBLIO-GLOBUS fiction

Switch to Russian:to Russian

Some Aspects of Accounting Expenses on Oil Transportation by Pipeline Transport


Tatyyana Alekseeva
(about the author)

Alekseeva Tatyyana Aleksandrovna – Postgraduate Student, Budget and Treasury Academy of the Ministry of Finance of the Russian Federation, Moscow

Published in:
Russian Journal of Entrepreneurship
– № 10-2 / October, 2010



Keywords: accounting, analytical accounting, consignee, consignor, oil transportation, pipeline transport, routing commission, scheduling, swapping


Citation:
Tatyyana Alekseeva (2010). Some Aspects of Accounting Expenses on Oil Transportation by Pipeline Transport. Russian Journal of Entrepreneurship, 11(10), 102-106. — url: http://bgscience.ru/com/lib/2472


Share:

Abstract:

Cost accounting of transporting oil by pipeline has its own characteristics that affect virtually all aspects of accounting - from the structure of primary documents to the order of their reflection on book keeping accounts. These issues are covered in the article.








References:
1. Polozhenie Mintopenergo RF ot 01.09.95 № 208 «O prieme i dvizhenii nefti v sisteme magistralnyh nefteprovodov».
2. Prilozhenie k prikazu Federalnoy sluzhby po tarifam ot 17.08.2005 № 380-e/2 «Polozhenie ob opredelenii tarifov na uslugi po transportirovke nefti po magistralnym truboprovodam».
3. Korshak A.A., Shammazov A.M. Osnovy neftegazovogo dela: Uchebnik dlya vuzov. – Ufa: Dizaynpoligrafservis, 2001. – 544 s.
4. Kandelaki T.L., Avramenko N.V., Melnikova S.A. Neftyanoy rynok Rossii. – M.: InfoTEK-Konsalt, 2000. – 231 s.

Tel : +7 495 649 6241

Fax : +7 800 3331538

E-mail : bgscience@idbg.ru

Address : RUSSIA, 101000, Moscow, Myasnitskaya st. 13-2

BIBLIO-GLOBUS Science

BIBLIO-GLOBUS Science - one of the leading science publishers in Russia.

Read More
Other sites
  • BIBLIO-GLOBUS fiction
  • BIBLIO-GLOBUS bookstore
  • National Science Publishing Association (NATSPA)
© 2016 BIBLIO-GLOBUS Science (BIBLIO-GLOBUS Publishing House). All Rights Reserved