MANAGEMENT BY ACCOUNTING THE DEBITOR AND THE CREDITOR DEBETS IN HOUSEHOLD ENTERPRISES

Abstract

We offer methods for forecasting debitor and creditor debets, and measures to prevent the crisis of public utilities on the example of water supply and sewerage, are suggested.

Study of theoretical and methodical positions and practical recommendations for the prevention of a crisis state utility companies through useing adaptive prediction models in the financial sector. Uncertainty and constant change in the conditions of economic activity of housing and communal enterprises in the market economy significantly complicate the process of future management decisions, which is why analysis and forecasting are obligatory parts of planning.

Applying the adaptive method of predicting receivables and payables, the following benefits can be achieved:

• reducing bad debts;
• accelerating the turnover of receivables and payables;
• accumulating available funds;
• maximizing profit of an enterprise;
• reducing the level of loss, timely detection and prevention of financial crisis on the enterprise.

Built adaptive prediction model of account receivable of CE “Harkovvodokanal”.

Application of the research: to analyze the activities of water supply companies on the example of the CE “Harkovvodokanal”, to carry out the calculations according to the proposed methodology and draw conclusions, to offer the applied aspects of using the results for the prevention of the crisis in housing and communal enterprises.

Keywords: housing and communal services, crisis, debitor and creditor debets, prediction, adaptive methods.