REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Annotated catalogue (2024)

Thematic sections of the journal

Proceedings of scientific conferences

The Theoretical and Methodological Principles of the Formation of a Mechanism of Financial Monitoring of Housing and Communal Enterprises
Andrenko O. A., Gavrylychenko I. V.

Andrenko, Olena A., and Gavrylychenko, Ievgeniia V. (2021) “The Theoretical and Methodological Principles of the Formation of a Mechanism of Financial Monitoring of Housing and Communal Enterprises.” Business Inform 5:266–272.
https://doi.org/10.32983/2222-4459-2021-5-266-272

Section: Economics of Housing and Communal Services

UDC 64.01;352.075

Abstract:
The article carries out a study of theoretical and methodological principles of the formation of a universal and effective mechanism of financial monitoring, the main direction of which is towards increasing the efficiency of functioning of housing and communal enterprises of Ukraine. It is identified that in the conditions of the financial and economic crisis, the problems of adapting the activities of housing and communal enterprises to changes in the socio-economic situation in the country, which is the most important factor of their sustainable development, are becoming especially significant. Scientific opinions on the definition of the category of «financial monitoring» are generalized. The authors’ own closer definition of this concept is presented. The category of «financial monitoring» is examined from the viewpoint of three approaches: process, managerial, and structural. An improved mechanism of financial monitoring of housing and communal enterprises is formed, which is represented by a set of instruments, means and methods of organizing activities for the regular collection of actual information on controlled indicators, its analysis, development of recommendations for making managerial decisions with the subsequent evaluation of their efficiency, as well as forecasting further dynamics. It is proved that the problems analyzed in the article, which can become a threat to the effective functioning of the formed mechanism, can be solved by the creation of a single financial monitoring service within the financial and economic unit of housing and communal enterprises. The implementation of the principles of this service will create motivation to increase the number of monitoring participants by establishing stable feedback between housing and communal enterprises and relevant monitoring services.

Keywords: housing and communal services, mechanism, financial monitoring, financial and economic condition, financial control.

Fig.: 2. Bibl.: 10.

Andrenko Olena A. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Accounting and Business Security, O. M. Beketov National University of Urban Economy in Kharkiv (17 Chornohlazivska Str., Kharkіv, 61002, Ukraine)
Email: [email protected]
Gavrylychenko Ievgeniia V. – Candidate of Sciences (Economics), Associate Professor, Department of Financial and Economic Security, Accounting and Auditing, O. M. Beketov National University of Urban Economy in Kharkiv (17 Chornohlazivska Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

List of references in article

Ivanchenkova, L. V. Monitorynh i kontrol finansovo-ekonomichnykh rezultativ pidpryiemstv kharchovoi promyslovosti: teoriia, metodolohiia, praktyka [Monitoring and Control of Financial and Economic Results of Food Industry Enterprises: Theory, Methodology, Practice]. Mykolaiv: FOP Shvets V. M., 2018.
Batrakova, T. I. “Upravlinnia efektyvnistiu diialnosti pidpryiemstva - zaporuka yoho uspishnoho funktsionuvannia“ [Enterprise Performance Management - The Key to His Successful Operation]. Ekonomichnyi analiz. 2015. https://www.econa.org.ua/index.php/econa/article/view/754/537
Lysa, O. V. “Finansova bezpeka subiektiv hospodariuvannia v suchasnykh umovakh“ [Financial Security of a Business Entity in Modern Conditions]. Ekonomichnyi analiz. 2016. http://dspace.wunu.edu.ua/bitstream/316497/13258/1/10.pdf
Vovchenko, O. S. “Suchasni metodychni pidkhody do otsinky finansovoi stabilnosti banku“ [Modern Scientific Approaches to the Estimation of Financial Stability of Bank]. Naukovyi visnyk Poltavskoho universytetu ekonomiky i torhivli. 2016. http://www.journal.puet.edu.ua/index.php/nven/article/view/1710/1508
Biriukova, I. H. “Osnovni problemy finansovoho monitorynhu u protydii lehalizatsii (vidmyvanniu) dokhodiv, oderzhanykh zlochynnym shliakhom“ [The Main Problems of Financial Monitoring in Counteracting the Legalization (Laundering) of Proceeds from Crime]. Naukovyi visnyk Natsionalnoho universytetu DPS Ukrainy (ekonomika, pravo), no. 1 (2012): 235-241.
Berizko, V. M. “Shchodo pytannia poniatiinoho aparatu «finansovyi monitorynh»“ [On the Issue of the Conceptual Apparatus of "Financial Monitoring"]. Pravo Ukrainy, no. 12 (2006): 52-53.
Krainyk, O. P., and Klepikova, Z. V. Finansovyi menedzhment [Financial Management]. Lviv: DU «Lvivska politekhnika»; Kyiv: Dakor, 2010.
Klebanova, T. S., Dymchenko, O. V., and Rudachenko, O. O. Otsinka, analiz i poperedzhennia kryzovoho stanu pidpryiemstv zhytlovo-komunalnoho hospodarstva [Assessment, Analysis and Prevention of the Crisis of Housing and Communal Services]. Kharkiv: KhNUMH im. O. M. Beketova, 2016.
Bahatska, K. V. “Finansovyi monitorynh komunalnykh pidpryiemstv v systemi pidzvitnosti i prozorosti mistsevoho samovriaduvannia“ [Financial Monitoring of Utilities in the System of Accountability and Transparency of Local Self-government]. Korporatyvni finansy: problemy i perspektyvy innovatsiinoho rozvytku. Kyiv: KNEU, 2018. 384-387.
Avanesova, N. E., Mordovtsev, O. S., and Serhiienko, Yu. I. “Teoretyko-metodychni zasady identyfikatsii ta vzaiemozviazku vplyvu destabilizuiuchykh faktoriv na ekonomichnu bezpeku promyslovoho pidpryiemstva“ [The Theoretical-Methodical Principles of Identification and Interrelation of the Influence of Destabilizing Factors on the Economic Security of an Industrial Enterprise]. Biznes Inform. 2020. https://doi.org/10.32983/2222-4459-2020-9-20-28

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences

 OUR PARTNERS

Journal «The Problems of Economy»