The development of the methods of cost accounting in the system utilities

The cost management system of housing and utilities enterprises should ensure the effective use of material, labor, energy and financial resources. The specifics of the activities of HOA and management companies to form the cost estimates for a particular house necessitates the use of regulatory or order method of cost accounting. And if to consider the specifics of the utilities as the industry as a whole, here it is more logical to keep separate per-facility accounting. In the sector of housing and communal services has developed its own peculiar cost structure. Regular monitoring and analysis of the cost structure is necessary for operational management and cost minimization in the enterprise, and in addition to the development of a set of specific measures to reduce them.