The analytical estimation of the financial results of the enterprises of housing and communal services

The article contains the substantiation of features of financial and economic activity of the enterprises of housing and communal services. The purpose of the study is to analytically evaluate the financial results of the activities of housing and communal services enterprises and to develop practical recommendations for their improvement. The objectives of the study are as follows: to theoretically substantiate the peculiarities of financial and economic activity of housing and communal services enterprises; to analyze the financial results of the enterprises of the branch and to develop practical recommendations for their improvement. In the course of the research, the following methods were used: statistical-economic, design-constructive, abstract-logical, etc. It is substantiated that unsatisfactory financial results of the enterprises of housing and communal services significantly reduce their ability to update the material and technical base, financing current needs, negatively affect the timely payment of wages, payment of taxes and mandatory payments to the budget, etc. The consequence of this situation is not only the deterioration of the unstable financial situation of the industry, but also the quality of housing and communal services, the consumers of which are the overwhelming majority of Ukraine's population. It has been established that solving of these problems will depend on systemic and well-balanced state policy in the housing and communal sphere, rational use of material and technical and financial resources by the enterprises of the industry, attraction of internal and external investments for its development, introduction of energy-efficient technologies, use of energy from renewable or same alternative sources, etc. Further research by the authors will be directed to the development of proposals for improvement of tariff policy in the housing and communal sphere.