THE ANALYTICAL ESTIMATION OF THE FINANCIAL RESULTS OF THE ENTERPRISES OF HOUSING AND COMMUNAL SERVICES
The article contains the substantiation of features of financial and economic activity of the enterprises of housing and communal services. The purpose of the study is to analytically evaluate the financial results of the activities of housing and communal services enterprises and to develop practic...
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| Format: | Article |
| Language: | English |
| Published: |
Zhytomyr National Agroecological University
2019-09-01
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| Series: | Наукові горизонти |
| Subjects: | |
| Online Access: | http://journal.znau.edu.ua/horizons/article/view/282/279 |
| _version_ | 1818206214388973568 |
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| author | I. Abramova O. Kirillovich |
| author_facet | I. Abramova O. Kirillovich |
| author_sort | I. Abramova |
| collection | DOAJ |
| description | The article contains the substantiation of features of financial and economic activity of the enterprises of housing and communal services. The purpose of the study is to analytically evaluate the financial results of the activities of housing and communal services enterprises and to develop practical recommendations for their improvement. The objectives of the study are as follows: to theoretically substantiate the peculiarities of financial and economic activity of housing and communal services enterprises; to analyze the financial results of the enterprises of the branch and to develop practical recommendations for their improvement. In the course of the research, the following methods were used: statistical-economic, design-constructive, abstract-logical, etc.
It is substantiated that unsatisfactory financial results of the enterprises of housing and communal services significantly reduce their ability to update the material and technical base, financing current needs, negatively affect the timely payment of wages, payment of taxes and mandatory payments to the budget, etc. The consequence of this situation is not only the deterioration of the unstable financial situation of the industry, but also the quality of housing and communal services, the consumers of which are the overwhelming majority of Ukraine's population. It has been established that solving of these problems will depend on systemic and well-balanced state policy in the housing and communal sphere, rational use of material and technical and financial resources by the enterprises of the industry, attraction of internal and external investments for its development, introduction of energy-efficient technologies, use of energy from renewable or same alternative sources, etc. Further research by the authors will be directed to the development of proposals for improvement of tariff policy in the housing and communal sphere. |
| first_indexed | 2024-12-12T04:09:28Z |
| format | Article |
| id | doaj.art-75d17927fbbc4414962eb96f341727f6 |
| institution | Directory Open Access Journal |
| issn | 2663-2144 |
| language | English |
| last_indexed | 2024-12-12T04:09:28Z |
| publishDate | 2019-09-01 |
| publisher | Zhytomyr National Agroecological University |
| record_format | Article |
| series | Наукові горизонти |
| spelling | doaj.art-75d17927fbbc4414962eb96f341727f62022-12-22T00:38:41ZengZhytomyr National Agroecological UniversityНаукові горизонти2663-21442019-09-01829131910.33249/2663-2144-2019-82-9-13-19THE ANALYTICAL ESTIMATION OF THE FINANCIAL RESULTS OF THE ENTERPRISES OF HOUSING AND COMMUNAL SERVICESI. Abramova0O. Kirillovich1Zhytomyr National Agroecological UniversityDepartment of Finance of the Zhytomyr Regional State AdministrationThe article contains the substantiation of features of financial and economic activity of the enterprises of housing and communal services. The purpose of the study is to analytically evaluate the financial results of the activities of housing and communal services enterprises and to develop practical recommendations for their improvement. The objectives of the study are as follows: to theoretically substantiate the peculiarities of financial and economic activity of housing and communal services enterprises; to analyze the financial results of the enterprises of the branch and to develop practical recommendations for their improvement. In the course of the research, the following methods were used: statistical-economic, design-constructive, abstract-logical, etc. It is substantiated that unsatisfactory financial results of the enterprises of housing and communal services significantly reduce their ability to update the material and technical base, financing current needs, negatively affect the timely payment of wages, payment of taxes and mandatory payments to the budget, etc. The consequence of this situation is not only the deterioration of the unstable financial situation of the industry, but also the quality of housing and communal services, the consumers of which are the overwhelming majority of Ukraine's population. It has been established that solving of these problems will depend on systemic and well-balanced state policy in the housing and communal sphere, rational use of material and technical and financial resources by the enterprises of the industry, attraction of internal and external investments for its development, introduction of energy-efficient technologies, use of energy from renewable or same alternative sources, etc. Further research by the authors will be directed to the development of proposals for improvement of tariff policy in the housing and communal sphere.http://journal.znau.edu.ua/horizons/article/view/282/279housing and communal servicesenergy efficiencytarifftariff policyfinancial results |
| spellingShingle | I. Abramova O. Kirillovich THE ANALYTICAL ESTIMATION OF THE FINANCIAL RESULTS OF THE ENTERPRISES OF HOUSING AND COMMUNAL SERVICES Наукові горизонти housing and communal services energy efficiency tariff tariff policy financial results |
| title | THE ANALYTICAL ESTIMATION OF THE FINANCIAL RESULTS OF THE ENTERPRISES OF HOUSING AND COMMUNAL SERVICES |
| title_full | THE ANALYTICAL ESTIMATION OF THE FINANCIAL RESULTS OF THE ENTERPRISES OF HOUSING AND COMMUNAL SERVICES |
| title_fullStr | THE ANALYTICAL ESTIMATION OF THE FINANCIAL RESULTS OF THE ENTERPRISES OF HOUSING AND COMMUNAL SERVICES |
| title_full_unstemmed | THE ANALYTICAL ESTIMATION OF THE FINANCIAL RESULTS OF THE ENTERPRISES OF HOUSING AND COMMUNAL SERVICES |
| title_short | THE ANALYTICAL ESTIMATION OF THE FINANCIAL RESULTS OF THE ENTERPRISES OF HOUSING AND COMMUNAL SERVICES |
| title_sort | analytical estimation of the financial results of the enterprises of housing and communal services |
| topic | housing and communal services energy efficiency tariff tariff policy financial results |
| url | http://journal.znau.edu.ua/horizons/article/view/282/279 |
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