Factor analysis of petroleum products shortages and surpluses of at oil products supply facilities
UDC: 622.692.5
DOI: -
Authors:
LARIONOV SERGEY V.
1,
ROSLYAKOV DMITRY A.
1
1 National University of Oil and Gas "Gubkin University", Moscow, Russia
Keywords: oil products supply, oil depot, filling station, inventory, shift report, measuring instrument, factor analysis, shortage, surplus
Annotation:
The article is devoted to the issues of carrying out inventories of petroleum products at oil depots and filling stations of oil products supply enterprises and pumping stations of the pipeline system of petroleum products transportation. The terms of scheduled inventories and the conditions for unscheduled inventories are indicated. The necessity of forming shift reports during the transfer of shifts and carrying out control procedures of internal control for "reconciliation" of the mass of accepted and released petroleum products with the mass in the tanks is justified. Based on the results of control procedures application, management solutions are proposed aimed at bringing measuring instruments to a "normative" state. The methods and measuring instruments used at modern oil product supply enterprises when conducting accounting operations with petroleum products at oil product supply facilities are given. The methodology and mathematical model of factor analysis of inventory results are proposed, the main factors influencing the results of inventories are highlighted. The main factors are: the reception factor, the release factor and other reasons. An example of the inventory results factor analysis is presented.
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