'Research Centre of Industrial Problems of Development of NAS of Ukraine'
Abstract
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
