Design of an analytical accounting system for income and expenses of a management company in the housing and utilities sector

About the authors:

Elena G. Tokmakova, Cand. Sci. (Econ.), Associate Professor, Department of Economic Security, System Analysis and Control, University of Tyumen; e.g.tokmakova@utmn.ru; ORCID: 0000-0003-4109-5213

Anna Yu. Kosmacheva, Leading Economist, Brusnika. House Management. Surgut; kalincheva.anna@mail.ru

Abstract:

The peculiarity of the activities of housing and communal services management companies has a very significant impact on the organization of income and expense accounting. Various areas of activity, the variety and features of the services provided, the availability of VAT benefits for some of them require a special design of analytical accounting of income and expenses in order to obtain detailed reliable information necessary for effective management.

The methodology of the study is based on the generally accepted paradigm of understanding analytical accounting of income and expenses as a system for generating information necessary for managing an economic entity, with further development of the concept of detailing information about income and expenses based on updating this process according to the specifics and realities of the housing and utilities management company. Based on the analysis of theoretical research data and the practice of analytical accounting in LLC “Brusnika. House Management. Tyumen”, the authors come to the conclusion that it is necessary to deepen the analytical accounting of income and expenses of the housing and communal services management company.

The result of the study is the presented coding system of analytical accounts of management accounting for detailing information about income and expenses in the provision of services in the housing and communal services system. The proposed method of coding analytical accounts, with its practical application, will allow the formation of detailed information necessary for efficient management of the management company in various areas of their activity.

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