The System Block of «Energy Saving» in the Strategy of Reforming the Housing and Communal Utilities

Housing and communal utilities is an independent branch of the national economy. The purpose of functioning of the housing and communal enterprises is to satisfy the needs of the population and economy units in the services that provide normal conditions for life and work. In housing and communal utilities, an important place is occupied by enterprises of water supply and wastewater disposal. One of the largest housing and communal enterprise in City of Kharkiv and Kharkiv region is the KP «Kharkivvodokanal». At present time in the system of KP «Kharkivvodokanal» the preparatory work is carried out in terms of elaboration of the program mechanism for management of the energy saving process in the composition of reformation measures for the period up to 2020 and for more distant temporary horizons. Thus, the article proposes a variant of a energy management scheme. The calculations showed that the organization of resource saving at enterprise includes technical and technological, human, intellectual, financial, information, political-legal, ecological and other elements, which are an important and integral part of energy saving

The Task of Developing the Managerial Accounting in the Technology of Resource Saving

The article substantiates directions and ways of improvement of the system of information provision of the water supply and sewerage enterprises, oriented towards the organizational-economic innovations in the course of implementation of resource saving programs. Tasks of further development of managerial accounting as the basic component of analytical function of management are defined. Priorities as to the order of development of modern mechanism for resource saving are suggested, intellectual capital is allocated as the main factor of influence on the process of enterprise development. It is determined that a significant negative contribution to the aggravation of the problem up to the level, when enterprises fall into the unprofitable mode of activity, which tends to persist for a long time, is made through imperfect methods and mechanisms for management of resource use and resource-saving, and this negativity is then complemented with an imperfect information base, which, first of all, needs to be modernized in the system of management accounting

Regional Clustering with Account of the Urban Life Support Enterprises

The publication examines the problems of housing and communal services, which consist in the unprofitable operation of housing and communal services enterprises, significant amounts of receivables and payables, outdated equipment and lack of finance for their modernization, etc. Potential participants and directions of socioeconomic development in the form of a «Regional Cluster of Urban Life Support Enterprises» are formed. The authors propose to integrate urban life support enterprises into a corporation of utilities of water supply, sewerage and heat supply, which will consist of combining: the enterprises from other sectors; the areas of intellectual development, the enterprises for diversification of services; the regional water refinement complexes; the grouped water supply enterprises; and a municipal information and analytical enterprise. It is noted that in the developed countries of the European Union there is a significant number (more than 2 thousand) of quite similar clusters, and up to 100 countries have programs for creating clusters today. Strategic ways for further work on the formation of such cluster formations for urban life support enterprises of Ukrainian cities have been elaborated. These include: 1. Identification of strategic directions of reform and development. 2. Innovative development of management processes. 3. Innovative development of management technology. 4. Innovative development of the enterprise management system. 5. Development of methods of information and analytical support of enterprise management. 6. Proposal of innovative methods and measures for diversification and integration of activities. 7. Proposal of restructuring models. 8. Proposal of models of the public-private reform. 9. Proposal of models of socioeconomic and intellectual clusters as a strategy for innovative development of both the enterprise and the region. 10. Proposal of individual innovative projects (measures) in the sphere of production and commerce to improve financial and economic sustainability and production-economic reliability