Subject. We consider expenses of enterprises operating in the sphere of housing and utilities. Objectives. The purpose is to improve the methodology for cost control of enterprises for the provision of housing and communal services. Methods. The study employs matrix modeling methods. Results. We substantiate the need to apply ‘reference tariffs’ based on ‘reference costs’ in the housing and utilities sector, propose a matrix model of cost control, which helps identify deviations from the specified reference values and make necessary management decisions. Conclusions. The resulting model enables to control costs in the housing and utilities sector, to increase the effectiveness of tariff regulation. The offered matrix modeling adapts to the specifics of activities of any economic entity.
Keywords: costs, housing and utilities services, State regulation, tariff, mathematical modeling
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