Shelkovnikova E. Deepening of integrations possibilities of accounting in expenditures formation management of water-supply and sewer enterprises.

The dissertation contains the research of the theoretical and methodological statements in the field of book-keeping. It was conducted to deepen the integration of possibilities of book-keeping in expenditures formation management. The classification of expenditures of the water-supply and sewer enterprises has been specified which opens the correlations of groups by appropriate classification signs and in that way defines the structure and qualitative characteristics of the basic centers of expenditures origins and of the responsibility centers. The matrix pattern and system of the analytical patterns of book-keeping adequate to structure and contents of the expenditures of the water-supply and sewer enterprises has been developed which allow to realize their planning, accounting and control on uniform on uniform sense information basis.