Problems of budget management arrangements in the housing and communal organizations

The subject of the study is the budget management system and its tools implemented in housing and communal services. The purpose of the article is to analyze the problems of introducing elements of budgeting and determine the directions for their improvement in the housing and communal services. In the course of investigations of the conditions of the organizations' activities, evaluation of their information systems and management control systems, categorical and systemic approaches, comparative and factor analysis, synthesis, observation, logical generalization are used. The main factors exerting negative impact on the activity of housing and communal organizations are analyzed. Findings of the analysis of registration and analytical systems of the housing and communal organizations of Altai Krai allows to draw a conclusion on the lack of continuity of information and big variability of the managerial decision-making. The reasons of the need for formation of the budgetary management system for the studied objects meeting the requirements of flexibility, transparency, relevance, communicativeness and controllability are given. The problems of formation of budgets are systematized and the basic requirements to their contents and monitoring are defined. The most important direction of improvement of budgetary management system are mentioned in the article: application of budgeting based on target indicators of KPI (Key Performance Indicators); allocation of responsibility centers within operating financial structure and formation of registration and financial policy. Control over the execution of tasks of the housing and communal organizations management is considered in interrelation with the suggested system of budgets. The results of the research develop the theory and practice of budget management in housing and communal organizations. The introduction of suggested directions of budgeting will improve the effectiveness of management control, the reliability of accounting information and the validity of decisions.