Pustyak O. Accounting and Аnalysis of Рroperty Capital of Сommunal Unitary Enterprises.

The thesis is devoted to urgent questions of improving accounting and analysis of communal unitary enterprises property capital in the context of managing its effective usage. The work presents investigation of modern researchers viewpoints on property capital as an object for accounting and analysis has been determined. Conceptual approaches to measuring property capital in accounting on the basis of cost have been stated. The present situation in accounting of property capital has been revealed and proposals for perfection of accounting method for statutory capital, surplus capital, expenses which are potential sources of forming property capital have been developed. Peculiarities of disclosing information about property capital in financial accounts have been determined and the ways for the perfection of the latter have been grounded. Theoretical and organizational aspects of accomplishing complex analyses of factors influencing the change of composition, structure of property capital and effectiveness of its usage have been exposed. Organizational and methodical points of analysis of sufficiency of providing communal unitary enterprise with property capital have been developed.