Perevoznyuk V. Formation and Using of Financial Resources of Water-Supply and Sanitation Enterprises

The object is finances of water-supply and sanitation enterprises. The aim is to deep of theoretical principles and analysis of practice of forming and using of financial resources of water-supply and sanitation enterprises and also to ground the suggestions in relation to the improvement of the financial providing of such subjects of management. Methods are inductions, deductions, historical, generalization, abstracting, systematizations, grouping, comparative and factor analysis, synthesis, formalizations, extrapolations, generalizations and others. Results – theoretical positions are generalized, practice of forming and using of financial resources of water-supply and sanitation enterprises are investigated, recommendations in relation to improvement of the financial providing these enterprises are done. Novelty – the evaluation of the financing of enterprises by the calculation of integral index of its dynamics and the order of financing this enterprises with the help of private investments taking into account minimization of cost of capital investments and economy of financial resources of organs of local self-government is ground; the specific of finances of water-supply and sanitation enterprises, features and principles of forming and using of theirs financial resources are formed; the cross subsidizing of consumers of this services is explored; the algorithm of calculation of concession payments on the short-term and long-term terms of concession treatment is ground. It is inculcated in activity of ME “Ternopilvodokanal”, financial department of the Ternopil town council, in the educational process of the Ternopil national economic university. Industry - economics.