Application of Management Accounting in Household Organizations

The need to provide transparency of communal resources imposes liability on the organization for the development of accurate, reliable and understandable information for both managers and external users. There are a lot of researches aimed at the improvement of accounting in economic subjects in the industry of housing and communal services. For the time being the specifics of cost management in organizations providing services for managing with apartment buildings are not fully characterized. The article dwells on the issues of creating accounting and cost management in householding organization. In  the course of the research the author identified industrial and organizational characteristics that have an impact upon the organization in question. The article highlights the key issues dealing with improving accounting and analytical system in terms of costs formation in organizations providing management services to apartment buildings. Costs classification for  householding organization is presented. An improved structure of accounting musters 20 «Primary productions» proposed in the article.

In the article the stages of creating a system of cost accounting in the householding organi­zation are identified and characterized in details. The author revealed the number of organiza­tional and methodological disadvantages, the removal of which would optimize the system of accounting and cost management in the objects of research.