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ИД «Финансы и кредит»






National Interests: Priorities and Security

Improving the cost control system in the housing and utilities sector

Vol. 18, Iss. 7, JULY 2022

Received: 14 March 2022

Received in revised form: 17 May 2022

Accepted: 8 June 2022

Available online: 14 July 2022


JEL Classification: M41, М48

Pages: 1237–1259


Oleg I. FEDORCHENKO Financial University under Government of Russian Federation, Kursk Branch, Kursk, Russian Federation


Tat'yana A. FEDORCHENKO Kursk Regional Branch of Social Insurance Fund of the Russian Federation, Kursk, Russian Federation


Evgeniya A. VOROB'EVA Committee on Tariffs and Prices for Kursk Oblast, Kursk, Russian Federation


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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