Improving the Organization of Accounting for Fuel and Lubricants of Economic Entities in the Conditions of Automation

Svetlana A. Chernyavskaya, Nina V. Khodarinova, Tatyana E. Glushchenko, Zhanna A. Aksenova and Anna A. Semkina

Chapter 47 in The Role of Entrepreneurship in Resolving Modern Global Economic Problems:A Systemic Review, 2026, pp 491-502 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The significant increase in fuel and oil prices necessitates tighter control over their accounting, proper write-offs, and the establishment of parameters, such as oil nomenclature by type, engine type, and engine brand for each specific tractor, combine harvester, sprayer, and vehicle. To implement an automated, detailed, and timely accounting system, the following parameters are required: the type and frequency of scheduled maintenance as per regulations, which include oil changes by type and component and the volume of oil replacement by component; oil consumption standards for trailer agricultural machinery and stationary units during routine and major repairs; and norms for oil loss due to evaporation, depending on the type of vehicle, the brand of the tractor, combine harvester, sprayer, and engine, the degree of engine wear, the service life of the tractor, combine harvester, and sprayer, as well as records of major repairs performed on engines and units. The wide variety of conditions and requirements for organizing oil consumption accounting within the machinery fleet and the agricultural producer’s garage sets the stage for improvements through automated programs, such as 1C “Accounting 8.3,” thereby underscoring the relevance of this research topic.

Keywords: Entrepreneurship; Contemporary Global Economic Problems; Socially-focused Economy; Digital Economy; Climate Economy; Innovative Entrepreneurship; Social Justice; Global Inequality; Realizing Human Potential; Quality of Life; Economic Globalization; Green Transition; Investment Transition; Developing Economies; Central Asian Economy (search for similar items in EconPapers)
JEL-codes: F63 L26 O10 O17 Q01 (search for similar items in EconPapers)
Date: 2026
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