Abstract
In striving for the efficiency and productivity of the activities of municipal unitary enterprises of housing and communal services, the decisive role is played by the organization and functioning of the financial management system and its subsystems: management accounting and business planning in the practice of financial services in the realities of the transition to international practice of accounting and control. The article proposes methodological approaches to creating a financial management system by means of management accounting tools in municipal unitary enterprises: improving the organizational structure of financial services management and business planning of their activities.
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