Sokolenko L. Development of accounting and auditing in housing sector management companies under the digitalization conditions

The thesis is aimed at solving the scientific problem of development of theoretical, methodological and organizational and practical fundamentals of accounting for the housing and communal services management company’s activities in the system of development of the information space for managing its business processes in the context of digitalization. The formed methodological basis of accounting in the housing and communal services managing company on business processes basic under the digitalization conditions covers: 1) the formation of accounting methods for operations on material and technical base functioning; 2) the recommendation of analytical measurements of the accounting objects in the management company. The complex of auditing procedures’ organizational-methodical and informational support for auditing the managing company activity was grounded on the basis of formulated branch threats, and also in the context of certain business processes is substantiated. In thesis was formulated a methodical approach for using of economic and mathematical modeling in the analytical procedures by empirical testing and interpretation of models for analyzing the efficiency of resource use in the housing and communal services managing company. Author improved identification of accounting objects by business processes in the housing and communal services managing company. The application of cost measurement of accounting objects is grounded to provide by: substantiation of the procedure for calculating collateral for future expenses and payments, taking into account the characteristics of the accounting objects in the management company; development of algorithm for accumulation and distribution of overhead costs for the purposes of calculating the cost of management company services. There has been recommended the information and methodological support for accounting of business transactions related to the use of digitization tools (online platform) in the activities of housing and communal services managing company. It covers the separation of the business process "Operational support and development of the online platform" by forming accounting correspondence, online platform operating costs distribution for the cost of housing management services, and developed elements of accounting under the conditions of digitalization business processes (list of directories and templates for their proper accounting has been recommended)