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PROBLEMS OF MODERN ECONOMICS, N 2 (34), 2010
ECONOMIC PROBLEMS OF REGIONS AND BRANCH COMPLEXES
Balova N. A.
PhD student, Interregional Open Social Institute (Ioshkar-Ola)

Organization of accounting at enterprises of the regional housing municipal economy in the period of the branch reforming (Russia, Ioshkar-Ola)
The article discusses specificities of the housing economy of the region resulting from a large share of municipal property and social orientation in the activity of all subjects of the branch. The author shows that the reform of the housing sector is conducted simultaneously with the reform of the accounting mechanism, all aspects of which, including the managerial accounting, should be present in the accounting politics of enterprises in the housing municipal economy
Key words: accounting, managerial accounting, organizational structure, housing economy, reform of the housing sector of economy, partnership of house owners, accounting politics



Литература
1. Жилищный кодекс РФ. — М.: ОМЕГА-Л, 2005. — 96 с.
2. Положение по бухгалтерскому учету «Учетная политика организации» (ПБУ 1/2008) № 106н от 6.10.2008 г.
3. Гирей Е.Н. Управление финансовыми ресурсами организаций ЖКХ на основе мониторинга // Экономические науки. — 2009. — №8 (57).
4. Пронина А.М. Организация бухгалтерского учета на предприятиях жилищно-коммунального хозяйства в современных условиях. — М.: ФГНУ «РНЦГМУ», 2001. — 150 с.

Article in russian

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