Problems of the accounting of realization of services of water supply and water disposal in apartment houses Cover Image

Проблеми обліку реалізації послуг водопостачання та водовідведення в багатоквартирних будинках
Problems of the accounting of realization of services of water supply and water disposal in apartment houses

Author(s): Nataliia Holovchenko, Oleksandr Holovchenko
Subject(s): Economy, National Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
Published by: Кіровоградський національний технічний університет
Keywords: accounting of realization of services; water supply; water disposal; apartment house; water losses in networks

Summary/Abstract: The publication is dedicated to generalization of a problem of the accounting of realization of services of water supply and water disposal in apartment houses of all forms of ownership. Initially the problem is considered in a context of the technical preconditions defining unauthenticity of the accounting of realized water. It is established that the sums of underestimation (realization) of water as a result of the insufficient metrological accuracy of counters and external influence on their work don't find the display in system of the accounting of the producer.Besides, the legislative preconditions defining need of the organization of the accounting of realization of services of water supply and water disposal in apartment houses on zones of responsibility (liability of the producer, of the asset holder and of the consumer) are considered.Taking into account the stated preconditions, the main directions of improvement of information systems of the accounting of services of water supply and water disposal in apartment houses are formulated. Among these directions: providing 100% of the accounting of the realized water with all-house devices; increase of metrological accuracy of metering devices of the realized services of water supply and water disposal; the organization of system of the accounting of realization of services of water supply and water disposal in apartment houses on responsibility zones (liability of the producer, of the asset holder and of the consumer). The display question in system of the accounting of information about water losses in networks of apartment houses (intra house and intra room losses) is separately considered.