Education at Lviv Polytechnic

Accounting, analysis and control of operations of the main activity at LME “Lviv Lantern”

Students Name: Makhlai Veronika Vitaliivna

Qualification Level: magister

Speciality: Accounting and Taxation

Institute: Institute of Economics and Management

Mode of Study: full

Academic Year: 2020-2021 н.р.

Language of Defence: англійська

Abstract: Makhlai V.V., Lytvynenko N.O. (supervisor). Accounting. Analysis and control operations of the main activity at LME “Lviv Lantern”. Master’s thesis. – Lviv Polytechnic National University, Lviv, 2020. Extended abstract. In modern globalized economy, the role of accounting data used in the management system of the enterprise in order to increase the efficiency of its operation is constantly growing. A rational approach to the organization of accounting, the process of documenting and reflecting in the system of double entry and reporting operations of the main activities of municipal enterprise, the main economic activity of which is comprehensive maintenance of facilities, is key for making effective management decisions and as result, ensuring the sustainability of its operation. According to the constant structural changes in the economy, some theoretical and practical achievements of modernized regulations of accounting, analysis and control, accounting and analytical support and control of operations of municipal enterprise main activities, which main economic activity is combined maintenance facilities do not properly meet the practices needs. A number of domestic and foreign scientists have made a significant contribution to the study of accounting and analytical support of operations of the main activities of municipal enterprise, the main type of economic activity of which is combined maintenance of facilities, namely V.M. Ivakhnenko [1], S.M. Galenko [2], N. Poliakova [3], O.V. Dymchenko [4], O.O. Rudachenko and T.S. Klebanova [5]. However, some issues related to the features of accounting, analysis and control of operations of the main activities of municipal enterprise, the main type of economic activity of which is the comprehensive maintenance of facilities, remain unresolved. A study object of research is the processes of reflection in the accounting system of operations of the main activity at Lviv municipal enterprise “Lviv Lantern”, the main type of economic activity of which is a combined maintenance of buildings, analysis and control over their implementation. The goal of the work is a set of theoretical, organizational, methodological and practical issues of accounting, analysis and control of operations for integrated maintenance of municipal enterprise buildings. The purpose of the work is the research of theoretical and applied issues of accounting, analysis and control of operations for complex maintenance of municipal enterprise buildings and the development of individual proposals of an applied nature for their improvement. During the study of the theoretical foundations of accounting, analysis and control of operations for complex maintenance of municipal enterprise buildings, their economic essence is analyzed, some approaches to the structuring of municipal enterprise and sectors and facilities related to housing, the emphasis on systematization of key terms and concepts, related to the research topic and theoretical approaches to the regulation of accounting for the main activities of municipal enterprises by elements of the method of accounting, its analysis and control. According to the results of acquaintance with the applied principles of functioning of LME “Lviv Lantern” the legal bases of creation of the enterprise and economic bases of its functioning are characterized. It was found out that the main activity of LME “Lviv Lantern” is a comprehensive maintenance of facilities, part of which is the ensuring of the improvement of adjacent territories and buildings that are on the enterprise balance. Paying attention on the topic of the study, the emphasis is on the analysis of the components of the tariff for the service of managing an apartment building LME “Lviv Lantern” and the analysis of its activities on the basis of financial statements. The information on features of the organization and a technique of the analytical and synthetic account of operations of the basic activity of LME on the basis of the analysis of primary documentation is systematized; the display of these operations in the reporting system is grouped; schematically is depicted and described the system of internal control at the municipal enterprise. The main ways to improve the methodology of accounting and control of operations of the main activity of LME “Lviv Lantern”. As a result of the study, proposals were formulated to improve accounting, analysis and control of operations of the main activity of LME LME “Lviv Lantern”. Key words: municipal enterprise, economic activity, housing stock, communal property, housing and municipal services, apartment building management. References. 1. Ivakhnenko, V.M. (2016). Course of economic analysis: textbook – 190 p. 2. Galenko, S.M. Features of the analysis of economic activity of municipal enterprises mode. http://jrnl.nau.edu.ua/index.php/SR/article/view/4302. 3. Polyakova, N. (2018). Housing and communal services of Ukraine: current prospects for development. http://nbuv.gov.ua/UJRN/ecan_2012_11%283%29__77. 4. Dymchenko, O.V. (2009). Housing and communal services in the reform process: analysis, design, management: monograph / H.: KNAMG. – 356 p. 5. Klebanova, T.S., Klebanova, T.S., Rudachenko O.O. (2016). Estimation, analysis and prevention of crisis of enterprises of housing and communal services: monograph / Kharkiv: KhNUMG – 193 p. http://eprints.kname.edu.ua/45164/1/2016%20%D0%BF%D0%B5%D1%87.%2011%20%D0%9C%D0%9D%20 % D0% 9C% D0% BE% D0% BD% D0% BE% D0% B3% D1% 80% D0% B0% D1% 84% D0% B8% D1% 8F.pdf.