STATISTICAL ANALYSIS OF THE RECEIVABLES OF ENTERPRISES OF HOUSING AND COMMUNAL SERVICES: ACCOUNTING SUPPORT
Authors: Kutsyk Petro 
Published: February 2021

The branch characteristics of activity of the enterprises of housing and communal services are defined with features of management of receivables: its absence of alternative concerning partially rendered services to consumers that would directly influence reduction of incomes of the enterprise of housing and communal services; its impossibility of resale of services, lack of clear control over the quality of services provided and its price, which leads to dissatisfaction with the social needs of the population; its lack of flexible discounts for honest payers of housing and communal services. The analysis of the structure of receivables of the population for the consumed housing and communal services of the enterprises of the Lviv region during April-August 2020 is carried out. It is established that the use of inefficient methods of housing management leads to low payment discipline of buyers, which contributes to the deterioration of the financial condition of the industry as a whole. Therefore, methods of accelerating the payment of receivables with appropriate reporting on the quality of services provided should be actively used. The dynamics of the amount of funds for which agreements on debt restructuring for housing and communal services have been concluded, and the amount repaid by consumers-debtors indicates increased activities on concluding contracts and gradual repayment of debts by consumers. In case of overdue receivables for housing and communal services, the consumer should be reminded of the need to pay the debt in different ways. These are in the form of a re-receipt, correspondent (send by registered mail on demand), SMS, or call, or direct visit of the housing and communal services department representative to the service object, and finding out the cause of existing receivables, the order of criteria for their classification into doubtful and bad types of receivables. The purpose of the research is to identify sectorial characteristics of housing and communal services, which determine the features of receivables management and improve the methodology of statistical analysis of receivables to identify causes of late payment of housing and communal services and ways to motivate consumers to repay debts. Methodology. The method of statistical analysis of receivables is developed to be carried out in three stages: analysis of the structure of receivables; analysis of the dynamics of receivables for communal services; analysis of the effectiveness of receivables restructuring. Results. The following stages of statistical analysis of receivables for housing and communal services are offered. Analysis of the structure of receivables to determine the types of housing and communal services for which we observe the largest and smallest share in total is proposed. Analysis of the dynamics of receivables for communal services to determine trends in indicators in the regional aspect is suggested. Analysis of the effectiveness of the restructuring receivables (provides for the calculation of the increase in the number of agreements on debt restructuring and assessment in the dynamics of repayment of these receivables) is proffered. Practical implications. We identified effective management methods of receivables of housing and communal services that improves the financial condition of the industry as a whole. Value/originality. The statistical analysis of the receivables of enterprise of housing and communal services has been further developed.