+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Financial Analytics: Science and Experience
 

Contemporary issues of the housing and utilities sector and the prospects for its socio-economic and accounting development

Vol. 10, Iss. 2, FEBRUARY 2017

PDF  Article PDF Version

Received: 22 November 2016

Received in revised form: 16 December 2016

Accepted: 19 December 2016

Available online: 28 February 2017

Subject Heading: MONITORING OF ECONOMIC PROCESSES

JEL Classification: C20, D21, M37, M40, O22

Pages: 171-180

https://doi.org/10.24891/fa.10.2.171

Shlychkov D.S. Financial University under Government of Russian Federation, Moscow, Russian Federation
sds457@mail.ru

Yandlecheva O.V. Volga State University of Technology, Yoshkar-Ola, Mari El Republic, Russian Federation
Shvaleva_ov@mail.ru

Importance The housing and utilities sector undergoes various changes in its economic development. Thus it is necessary to alter financial and business activities of organizations in the sector in terms of their accounting procedure, which involves external factors of economic development and internal local processes of production and administration.
Objectives The research unveils socio-economic and accounting aspects of the development of the housing and utilities sector.
Methods The research involves the description of economic and accounting development, graphic method, and costing method.
Results The housing and utilities sector shapes a lot of aspects of the population’s standards of living and economic capabilities of the State. Today the sector should move towards a contemporary development phase, and use accounting and analytical information for corporate governance. The article includes principles of setting up the system of information flows from external sources and communicating the data to ultimate users as housing and utilities services.
Conclusions and Relevance The article describes operations of organizations in the housing and utilities sector in terms of legislative regulations on economic development of management of multifamily apartment buildings. We propose methods to generate accounting data using the above processes, and items for calculating the cost of housing and utilities services. The article also presents accounting and analytical methods for housing and utilities organizations.

Keywords: housing, utilities, reform, development, accounting, calculation

References:

  1. Aligadzhiev M.I. Sovremennye problemy i perspektivy razvitiya ZhKKh v RF [Modern issues and prospects of the housing and utilities sector development in the Russian Federation]. Available at: Link. (In Russ.)
  2. Azarskaya M.A. [Some problems of systematization of basic and additional charges]. Innovatsionnaya nauka: proshloe, nastoyashchee, budushchee: materialy nauchnoi konferentsii [Proc. Sci. Conf. Innovative Science: the Past, the Present, the Future]. Ufa, AETERNA Publ., 2016, pp. 6–7.
  3. Babin V.A., Bakulevskaya L.V. [Genesis of financial management and its influence on the development of the entity's financial strategy]. Razvitie teorii i metodologii audita: materialy nauchnoi konferentsii [Proc. Sci. Conf. Development of Theory and Methodology of Audit]. Yoshkar-Ola, String Publ., 2008, pp. 202–208.
  4. Galezhenko O.N. [Issues of operations in the housing and utilities sector during its reforms]. Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya 3: Ekonomika. Ekologiya = Science Journal of Volgograd State University. Global Economic Systems, 2012, no. 2. Available at: Link. (In Russ.)
  5. Korzhavina E.N. [Specifics of analyzing innovative activities of industrial enterprises]. Sovremennye problemy i perspektivy sotsial'no-ekonomicheskogo razvitiya predpriyatii, otraslei, regionov: materialy nauchnoi konferentsii [Proc. Sci. Conf. Contemporary Issues and Prospects of Socio-Economic Development of Entities, Industries, Regions]. Yoshkar-Ola, Volga State University of Technology Publ., 2016, рp. 107–111.
  6. Mikhailidi P. Reforma ZhKKh: bez samoregulirovaniya biznesa i samoupravleniya zhil'tsov nam ne oboitis' [Reform of the housing and utilities sector: it does no go without self-regulation of business and self-governance of residents]. Available at: Link article /5205.aspx. (In Russ.)
  7. Motorin A.L. [Internal reporting on other income and expenses of entities and methods to analyze such reports]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2015, no. 4, pp. 113–122. (In Russ.)
  8. Nikiforova E.V. [Analytical aspects of the rationale for modernizing working capital of economic agents]. Vestnik NGIEI = Bulletin of NGII, 2016, no. 3, pp. 101–106. (In Russ.)
  9. Petrova A.N. [Development of financial reporting along with changes in users' needs]. Rynochnaya transformatsiya ekonomiki Rossii: problemy, perspektivy, puti razvitiya: materialy nauchnoi konferentsii [Proc. Sci. Conf. Market Transformation of Russia's Economy: Issues, Prospects, Development Paths]. Yoshkar-Ola, Interregional Open Social Institute Publ., 2015, pp. 112–116.
  10. Pereverzeva L.V., Kazakova A.I., Kirova N.Yu., Kanunnikova A.P. [Identifying difficulties and prospects of the housing and utilities sector in the Arsen'ev city]. Problemy i perspektivy ekonomiki i upravleniya: materialy nauchnoi konferentsii [Proc. Sci. Conf. Difficulties and Prospects of Economy and Management]. St. Petersburg, Renome Publ., 2013, pp. 141–143. Available at: Link. (In Russ.)
  11. Tereshina V.V. [Substance of financial analysis to make decision on optimization of users' interests]. Aktual'nye problemy ekonomiki sovremennoi Rossii: materialy nauchnoi konferentsii [Proc. Sci. Conf. Current Issues of Economy in Modern Russia]. Yoshkar-Ola, Mari State University Publ., 2015, vol. 2, no. 2, pp. 160–172.
  12. Shcherbakova N.V. [Improving the efficiency of field tax audits]. Rynochnaya transformatsiya ekonomiki Rossii: problemy, perspektivy, puti razvitiya: materialy nauchnoi konferentsii [Proc. Sci. Conf. Market Transformation of Russia's Economy: Issues, Prospects, Development Paths]. Yoshkar-Ola, Interregional Open Social Institute Publ., 2015, pp. 171–176.
  13. Chaldaeva L.A., Kuz'menko M.G. et al. Finansovye istochniki innovatsionnoi ekonomiki: mezhdunarodnaya praktika i rossiiskie realii [Financial sources of innovative economy: international practices and the Russian realities]. Moscow, Moscow Academy of Humanities and Technology Publ., 2011, 168 p.

View all articles of issue

 

ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

Journal current issue

Vol. 17, Iss. 1
March 2024

Archive