ACCOUNTING MANAGEMENT OF SETTLEMENT WITH CONSUMERS OF SERVICES IN A MUNICIPAL ENTERPRISE

Abstract

The article is devoted to the actual issues of accounting and analytical support for the activities of communal enterprises, as an important component of ensuring the socio-economic development of territories and the quality of life of the population. The purpose of the study is to identify and investigate modern problems of accounting and analytical display of settlements with consumers in utility companies and search for the main areas of its improvement. The relevance of the research topic is explained by the dependence of the social and economic development of settlements on the state of development of the communal economy. It has been established that accounting in communal enterprises is an integral condition for their effective functioning and development. Accounting ensures the systematization, generalization and analysis of information about the economic activity of enterprises, which allows to carry out quality control over the use of resources, assess the financial condition, optimize costs and increase the transparency of the work of utility enterprises. The article examines the role and importance of the communal economy, the problems of its unstable functioning. Peculiarities of the activity of communal enterprises and their reflection in accounting have been studied and analyzed. The necessity and advantages of the introduction of subscriber accounting for the purpose of data systematization have been studied. It was determined that the key element of subscriber accounting is the personal account. The main rules for numbering personal accounts of service consumers are proposed in order to facilitate their use, and the composition of reference information that can be displayed in their composition is investigated. The concept of the financial status of a personal account is revealed. The main causes of unexplained payments and the consequences they can lead to have been investigated. Measures have been developed to prevent the occurrence of unexplained payments in order to increase financial stability and reduce the risks of conflicts with service consumers. The results of the study allow us to conclude that the proposed measures to improve the accounting support of the activities of utility companies will significantly affect the quality of accounting organization, which will subsequently lead to the stable development of enterprises, improving the quality of services and meeting the needs of the population.