Теоретико-методичні засади формування механізму фінансового моніторингу житлово-комунальних підприємств

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.