ACCOUNTING FOR TOLLING (CUSTOMER-OWNED) RAW MATERIALS

Аннотация

Oil refineries of the Republic of Uzbekistan in the process of their performance challenge many problems and the the main of these problems are the decline in the supply of crude oil, physical depreciation and obsolescence of the equipment used, as well as unstable financial situation. One of the possible solutions to these problems is the use of the practice of providing services for the processing of customer’s raw materials on tolling (customer-owned) terms. The article considers the conditions and possibilities for applying this practice in the refineries of Uzbekistan.