Original paper

UDC 622.33:658.5.012:004.6 © A.A. Romanova^{1, 2}, Yu.N. Katkov³, Yu.V. Zabaikin⁴, D.V. Lyutyagin^{5, 6, 7}, D.A. Lun’kin⁵, 2025

ISSN 0041-5790 (Print) • ISSN 2412-8333 (Online) • Ugol’ – Russian Coal Journal, 2025, №4, pp. 45-52

DOI: http://dx.doi.org/10.18796/0041-5790-2025-4-37-46

Title

METHODOLOGY OF AN ACCOUNTING AND ANALYTICAL SYSTEM FOR COAL COMPANIES WITH ACCOUNT OF THE IMPACT OF ECONOMY FRAGMENTATION HAS ON THEIR ACTIVITIES

Authors

A.A. Romanova^1,2, Yu.N. Katkov³, Yu.V. Zabaikin⁴, D.V. Lyutyagin^5,6,7, D.A. Lun’kin⁵

1 Russian State Agrarian University – Moscow Timiryazev Agricultural Academy, Moscow, 123434, Russian Federation

2 Russian Biotechnological University (RosBioTech), Moscow, 125080, Russian Federation

3 Russian State University for the Humanities, Moscow, 125047, Russian Federation

4 Gubkin Russian State University of Oil and Gas, Moscow, 119991, Russian Federation

5 Russian State Geological Prospecting University named after Sergo Ordzhonikidze, Moscow, 117485, Russian Federation

6 Stock Company "North-West Energy Managing Company", Saint Petersburg, 191167, Russian Federation

7 ANSGAR LLC, Moscow, 109028, Russian Federation e-mail: romanovargaymsha@mail.ru

Authors Information

Romanova A.A. – PhD (Economic), Research Associate at the Research and Educational Laboratory for “Advanced Technologies” of the Russian State Agrarian University – Moscow Timiryazev Agricultural Academy, Moscow, 123434, Russian Federation, Associate Professor at the Department of Informatics and Computing Technology for Food Production of the Russian Biotechnological University (RosBioTech), Moscow, 125080, Russian Federation, e-mail: romanovargaymsha@mail.ru

Katkov Yu.N. – PhD (Economic), Associate Professor at the Department of Finance and Credit, Institute of Economics and Management, Russian State University for the Humanities, Moscow, 125047, Russian Federation, e-mail: kun95@yandex.ru

Zabaikin Yu.V. – PhD (Economic), Associate Professor at the Department of Automation of Technological Processes of the Gubkin Russian State University of Oil and Gas, Moscow, 119991, Russian Federation, e-mail: 89264154444@yandex.ru

Lyutyagin D.V. – PhD (Economic), Associate Professor of the Department of Production and Financial Management, Russian State Geological Prospecting University named after Sergo Ordzhonikidze, Moscow, 117485, Russian Federation, Member of the Board of Directors, Stock Company “North-West Energy Managing Company”, Saint Petersburg, 191167, Russian Federation, Executive Director, ANSGAR LLC, Moscow, 109028, Russian Federation, e-mail: lyutyagindv@mgri.ru

Lun’kin D.A. – PhD (Economic), Associate Professor of the Department of Humanities, Russian State Geological Prospecting University named after Sergo Ordzhonikidze, Moscow, 117485, Russian Federation, e-mail: rabotalun@yandex.ru

Abstract

This article describes the development and testing of a methodology of an accounting and analytical system for coal companies that has been adapted to the conditions of present-day economy fragmentation. The methodological basis of the research included a comparative analysis of existing approaches to the designing accounting and analytical systems, econometric modeling of the effects of the economic instability on the key performance indicators of coal companies, as well as empirical evaluation of the proposed methodology efficiency based on the data from seven large coal companies in the Russian Federation for the period of 2020-2023. The research results show a significant positive effect from implementation of the developed accounting and analytical system on the financial stability, operational efficiency and environmental performance of coal companies. In particular, a 15-20% reduction in volatility of the key financial indicators, a 7-12% increase in the labor productivity, and a 10-15% reduction in the carbon footprint have been registered. The theoretical and practical significance of the research is related to the development of the methodological framework for management accounting and formation of scientifically grounded recommendations on digitalization and automation of the accounting and analytical processes in the coal industry.

Keywords

Accounting and analytical system, economy fragmentation, coal industry, management accounting, digitalization, automation, econometric modeling.

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Acknowledgements

This Investigation was supported by the Russian Science Foundation, Project No. 23-78-01247, https://rscf.ru/project/23-78-01247/.

For citation

Romanova A.A., Katkov Yu.N., Zabaikin Yu.V., Lyutyagin D.V., Lun’kin D.A. Methodology of an accounting and analytical system for coal companies with account of the impact of economy fragmentation has on their activities. Ugol’. 2025;(4):37-46. (In Russ.). DOI: 10.18796/0041-5790-2025-4-37-46.

Paper Info

Received February 14, 2025

Reviewed February 28, 2025

Accepted March 25, 2025