Comprehensive analysis of material costs in oil and gas industry enterprises

Abstract

This article examines the theoretical and methodological aspects of comprehensive analysis of material costs in oil and gas industry enterprises. Particular attention is paid to assessing the composition and dynamics of material costs, determining their share in production costs, analyzing the factors influencing cost changes, and evaluating the efficiency of resource utilization. The article also highlights the specific features of material cost analysis at different stages of the oil and gas industry value chain, including exploration and extraction, transportation and storage, processing, and sales. Based on the research findings, practical recommendations aimed at improving the comprehensive analysis of material costs in oil and gas industry enterprises are developed.