Reforming of the accounting of realization of services of water supply and water disposal in the conditions of introduction of the block differentiated tariffs
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2014, Vol 25, Issue
Abstract
The publication is dedicated to research of necessary transformations of information system of the accounting in the enterprises of water supply and water disposal in conditions of introduction the system of formation of tariffs on the block differentiated algorithm. The main shortcomings of such system of tariff setting of the water supply and water disposal sphere are generalized, and, as a result, problem aspects of creation and functioning of information systems of the accounting of realization of services in the block principle are established. It is established that at introduction of system of block tariffs for water supply and water disposal services for consumers of category of the population, information system of the accounting of realization of the specified services has to be reformed so that to provide full and authentic data about: number of inhabitants who actually use water supply and water disposal services in each household; amount of monthly consumed water recorded by metering devices, counting on one actually living inhabitant. Separately in article the question as inexpediency of introduction of the block principle of tariff setting for business-consumers of water, and reforming of system of the accounting of realization of services of water supply and water disposal by the specified principle is considered.
Authors and Affiliations
Nataliia Golovchenko, Alexsandr Golovchenko
Keywords
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