BASIS OF DEVELOPMENT BUDGET ORGANIZATIONS OF WATER SUPPLY AND SANITATION

Abstract

Purpose: Based on the analysis of the budget process municipal unitary enterprise, to identify the main types of budgets, allowing to analyze more carefully the situation in the company and to make timely adjustment of the plans, as well as create a universal form of budgeting for businesses engaged in activities in the field of water supply and sanitation. Discussions: The Transformation of Public Utilities, which occurs at the moment in the Russian Federation, generate a great interest not only from the public, private business, but also from local authorities. In a constantly changing environment, municipal authorities should take into account the needs of their businesses that vital resources are released to the public. Relevance of such work every day higher and higher and important task is to develop an automated financial control with businesses municipal ownership. One way to control this is to make the budgeting system based on building individual budgets. Result, the use of an universal form of budgeting of municipal unitary enterprises Domodedovo urban district in order to control costs and revenues of the enterprise in all kinds of activities, including primary and secondary.