Keyword: «variation coefficient»

The purpose of the article is to conduct a study of the variability (volatility) of non-current assets of PJSC Gazprom based on the method of variance analysis for the period from 1998 to 2018. The authors describe in detail the method of variance analysis and estimate the absolute and relative volatility of non-current assets elements on the basis of corporate financial reporting. Based on the results of the methodology testing, the most volatile and least volatile elements of non-current assets are identified. Hence, the authors draw conclusions about the financial policy of managing non-current assets of the company.