УДК 657.62:338.46
Г. В. Головчак, Н. С. Струк
Львівський національний університет імені Івана Франка
ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ ДЕРЖАВНО-ПРИВАТНОГО ПАРТНЕРСТВА НА РИНКУ ЖИТЛОВО-КОМУНАЛЬНИХ ПОСЛУГ УКРАЇНИ
© Головчак Г. В., Струк Н. С., 2017
У статті наголошено на формуванні обліково-аналітичного забезпечення держав¬но-приватного партнерства на ринку житлово-комунальних послуг України. Основним чинником впливу на процес прийняття управлінського рішення, під час укладання угоди про державно-приватне партнерство та контролю за її виконанням, є повнота та достовірність обліково-аналітичної інформації, яка надається суб’єктами ринку житлово-комунальних послуг.
Ключові слова: обліково-аналітичне забезпечення, державно-приватне партнерство, ринок житлово-комунальних послуг.
G. V. Golovchak, N. S. Struk
Ivan Franko National University of Lviv
ACCOUNTING AND ANALYTICAL SUPPORT FOR PUBLIC-PRIVATE PARTNERSHIP IN THE MARKET OF HOUSING AND COMMUNAL SERVICES OF UKRAINE
© Golovchak G. V., Struk N. S., 2017
In thіs article authors gave attention on creation accounting-analysis information base of public-private partnership on municipal services marketplace in Ukraine. The main factor by processing managerial decisions and controlling in action is fullness and truthiness accounting-analysis information which subjects of housing and municipal services marketplace are giving to customers and government agencies.
The aims of creation quality system accounting and analytical providing of public-private partnership on housing and municipal services marketplace are: implementation of conformity for system accounting and analytical providing of housing and municipal services enterprises; formation of reliable source about financial position of housing and municipal services enterprises; collection and processing of information which are objectively suitable for pricing and effective management; providing of openness domestic accounting system for Ukrainian and foreign investors as for transparency of financial reporting.
Advantages of implementation concession agreements and agreements on cooperation on municipal services marketplaces are realization many social projects which are increase efficiency housing and municipal services and reduction of payment in medium term outlook.
Organization of analytical work in housing and municipal services enterprise are including: developing order of analysis; planning analytical work in general and the individual steps; financial, scientific and staffing software for overall management; receiving executed analytical works; controlling about their manufacturing application;developing activities for the purpose of improvement enterprises activity.
Conclusion is forming by analysis efficiency of public-private partnership on housing and municipal services marketplace. This conclusion is subject to approval between Ministry of economical development and trade and National committee which regulates energy marketplace and housing and municipal services marketplace. Approving conclusion is the basis for distribution of profits investors and decision for further cooperation.
Investors and local governments should cooperate in improving legislation for public-private partnership on housing and municipal services marketplace.
Key words: accounting and analytical providing, public-private partnership, housing and municipal services marketplace.
Література – 12