UDC 336.01
DOI: 10.36871/ek.up.p.r.2025.04.14.003
Authors
Zulfiya M. Abdullaeva,
Deni I. Bersanov,
Grozny State Petroleum Technical University named after Academician
M. D. Millionshchikov, Grozny, Russia
Abstract
The study is devoted to the analysis of specific aspects of accounts receivable management in Russian gas transportation companies using the example of Gazprom Group enterprises. The key factors determining the uniqueness of the settlement system in the gas industry, including the technological imperative of continuity of supply, government regulation of tariffs and the complex structure of consumers, have been identified. The dynamics of Gazprom’s financial indicators for 2022– 2024 is analyzed, demonstrating the increased importance of the domestic market in the context of declining export revenues. The debt management tools used are systematized, taking into account different categories of debtors, and directions for improving the existing system through digitalization and deepening interaction with government authorities are propo sed.
Keywords
accounts receivable, gas transportation companies, Gazprom Group, settlement management, digitalization, heat supply organizations
