CONTROL AND ANALYTICAL SUPPORT FOR IMPLEMENTING INDUSTRIAL POLICY AT GAS INDUSTRY ENTERPRISES IN THE CONTEXT OF EXTERNAL CHALLENGES AND SYSTEMIC CONSTRAINTS

Abstract

The aim of the article is to substantiate the role of control and analytical support as a key mechanism for implementing industrial policy at gas industry enterprises under conditions of intensifying global turbulence, as well as to identify the external challenges and systemic constraints affecting the investment programs of industry-defining entities. The theoretical and methodological basis of the article was the provisions of a systematic approach to the analysis of industrial policy, the concept of sustainable development and the theory of accounting as an information base for management decisions. The method of content analysis of regulatory legal acts and strategic documents of the industry, as well as methods of comparative analysis were used. The modern industrial policy of the gas industry is practically implemented as a complex of local investment policy of industry-forming enterprises, among which PJSC Gazprom occupies a key place. Sanctions pressure, technological dependence, deterioration of the reserve structure, a shortage of investment resources, and the incompleteness of the regulatory framework for carbon regulation are identified as the main systemic constraints. It is substantiated that the main subject of internal control over the achievement of industrial policy goals is the implementation processes and specific results of corporate investment programs. The content of control and analytical support is revealed as a systemic mechanism integrating accounting, control, and analytical procedures at all stages of an enterprise's investment cycle. It is concluded that the accounting and analytical support of investment projects, based on Accounting Regulation (PBU) 24/2011 “Accounting for Costs of Natural Resource Development,” serves as the most important mechanism for verifying the achievement of strategic goals. Prospects for further research are associated with the digitalization of accounting processes and the introduction of intelligent monitoring systems for investment programs at gas industry enterprises.