Special Features of the Cost Accounting System in Managing Organizations of the Housing and Utilities Sector
https://doi.org/10.26794/2408-9303-2020-7-4-33-42
Abstract
Housing and utilities sector (HUS) is a vast nonproduction industry, the purpose of which is to provide the country’s population with a comfortable living environment. Each residential building should be provided with public utilities, and thus should be controlled by certain managing companies. The article deals with the features of the management accounting system in the managing companies of HUS. The methodological basis of the research is the theoretical aspects of management accounting and state regulations. The study was conducted in the managing organizations of the HUS. As a result of the study, a statement for management accounting is proposed which includes certain cost items special for HUS. An algorithm for determining the reimbursements for the house and the surrounding area maintenance is developed. In order to improve the efficiency of management organizations, the author singles out responsibility centers and substantiates the key indicators for them.
About the Author
D. Yu. Rozhkova
Financial University
Russian Federation
Dar’ya Yu. Rozhkova — Cand. Sci. (Econ.), Senior Lecturer, KPMG Department
Russian Federation
Dar’ya Yu. Rozhkova — Cand. Sci. (Econ.), Senior Lecturer, KPMG Department
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Review
For citations:
Rozhkova D.Yu. Special Features of the Cost Accounting System in Managing Organizations of the Housing and Utilities Sector. Accounting. Analysis. Auditing. 2020;7(4):33-42. (In Russ.) https://doi.org/10.26794/2408-9303-2020-7-4-33-42
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