ЖИТЛОВО-КОМУНАЛЬНЕ ГОСПОДАРСТВО ЯК ОБ’ЄКТ ОБЛІКУ. НЕОБХІДНІСТЬ ТА ОСОБЛИВОСТІ ОБЛІКУ ВИТРАТ ТА КАЛЬКУЛЮВАННЯ СОБІВАРТОВСТІ В СФЕРІ ЖКГ
Journal Title: Причорноморські економічні студії - Year 2017, Vol 13, Issue 1
Abstract
У статті розглянуто специфічні особливості галузі ЖКГ, які вплинули на організацію обліку в цій сфері. Також окреслено проблеми даної галузі, які зумовили певні особливості в організації обліку. Більш детально розглянуто склад витрат ЖКГ, особливості їх обліку та формування тарифів на послуги. Визначено та надано характеристику складовим собівартості послуг даної галузі в розрізі окремих господарств.
Authors and Affiliations
С. В. Архипенко
Keywords
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