Accounting Support of Balanced Scorecard of Enterprises of Housing and Communal Economy

Abstract

The branch features of the enterprises of housing and communal economy are investigated, that to define necessity of application of advantage of system of the balanced indicators at an estimation of efficiency of their activity. The following advantages of application of the system of balanced indicators are established: expands the information base for calculation of the indicators characterizing efficiency of use of resources; provides information on the depreciation of fixed assets and the organization of the production process; discloses the costs of maintenance, training, retraining and social security of staff; identifies the reasons for non-performance of contractual relations by consumers and service providers. We believe that the shortcomings of the system of balanced scores are: the lack of regulations governing the calculation of the procedure and the threshold values of non-financial indicators for further interpretation; the content of the system of balanced scores can be interpreted differently by different groups of users (consumers, employees, management, investors) depending on the chosen development strategy; requires additional costs and additional professional competencies from management staff for implementation; does not show the impact of accounting policies on financial and non-financial indicators; is subjective. The division of efficiency indicators in terms of financial component (allows to estimate reserves for cost reduction, increase profit and profitability), customer (determines the causes of receivables, allows to identify consumers who were provided with incomplete or inadequate quality of housing and communal services), business processes (technical condition of fixed assets, the number of complaints received from consumers and the period during which the elimination of deficiencies, the cost of resources to improve the condition of services provided), staff (compliance of staff qualifications and labor costs). The order of choosing the strategy of development of the enterprise of housing and communal services depending on its purposes (increase of incomes on the basis of rendering of qualitative services, expansion of the range of services, advanced training of the personnel, management of receivables) is outlined.