Фінансове забезпечення житлово-комунального господарства територіальних громад в умовах децентралізації

Abstract

У дисертації уточнено змістовну сутність і специфіку понять фінансового забезпечення як цілісної системи організації фінансових відносин, пов’язаної із формуванням та використанням ФР на основі відповідних форм, джерел та інструментів її реалізації, з метою створення умов для ефективного функціонування підприємств шляхом вирішення завдань, спрямованих на забезпечення відповідної фінансової стратегії їх розвитку, та фінансових ресурсів підприємств житлово-комунального господарства України як сукупності грошових доходів і надходжень, що формуються з диверсифікованих джерел й акумулюються у відповідних фондах та в нефондовій формі й спрямовуються на фінансування виробництва і постачання необхідного обсягу житлово-комунальних послуг, виконання фінансових зобов’язань та забезпечення розширеного відтворення з метою підвищення ефективності їх фінансово-господарської діяльності й конкурентоспроможності наданих послуг; розроблено науково-методичний підхід до оцінювання інтегрального індексу тарифного навантаження населення України; вдосконалено методичні засади визначення потенційних обсягів бюджетних фінансових ресурсів територіальних громад на потреби житлово-комунального господарства; вдосконалено теоретико-методичний підхід оцінювання впливу соціально-економічних показників на індекс тарифного навантаження; досліджено концептуальні засади формування системи фінансового забезпечення діяльності підприємств житлово-комунального господарства; розроблено методичний інструментарій діагностики рівня фінансово-економічної безпеки підприємств житлово-комунального господарства.

The purpose of the dissertation is the improvement of theoretical principles and scientific and methodological approaches to the development of the system of financial support of housing and communal services of territorial communities in the conditions of decentralization. Based on the analysis of modern approaches to interpreting the definition of "financial resources of enterprises", the characteristic features of their formation for housing and communal services enterprises were singled out and taken into account. It is substantiated that the financial resources of housing and communal services enterprises are a set of cash incomes and revenues generated from diversified sources and accumulated in the relevant funds and non-fund form and aimed at financing the production and supply of housing and communal services, financial obligations and provision expanded reproduction to increase the efficiency of their financial and economic activities and the competitiveness of services provided. Considering the peculiarities of financial support of housing and communal services, the sources of formation of financial resources depending on the form of ownership, organizational and legal form of management, and the type of services provided by the housing and communal enterprise were identified. The developed scientific and methodological approach to determining Conceptual bases of formation of the system of financial maintenance of activity of the enterprises of housing and communal services, which differs from existing by addition of its purpose, object, subjects, tasks, and concretization of components of financial maintenance (forms, sources, tools). The proposed system of financial support for enterprises will create a competitive financial environment and form a transparent and efficient market for housing and communal services. The calculation of the population's tariff load index was carried out based on the method of uniform optimality. To determine this index, an array of input data was formed as of the end of 2018 for 22 regional centers of Ukraine according to the following indicators: weighted average approved tariff for maintenance of buildings and adjacent territories by essential enterprises without VAT, heating tariff, hot water tariff, the tariff for hot water centralized water supply and services for centralized cold water supply with VAT and tariff for drainage and drainage (using indoor networks) with VAT. After carrying out all the necessary transformations, the tariff load index for all Ukraine regions was determined. Its value corresponded to a high level – more than 0.8. The maximum value is observed in Kropyvnytskyi, and the minimum – in Lviv. This result is an indicator for the authorities to regulate the level of tariff burden on the population. Based on the results of determining the features of financial support of housing and communal services and the specifics of the formation of their financial resources, research of modern scientific and methodological approaches to the classification of financial resources, it was justified to systematize the financial resources of housing and communal services sources of formation; objects of investment in assets; directions of use. It is proved that this species division will help determine the optimal need for financial resources for the functioning and development of the subjects of this area, will ensure a close relationship between the distribution and real needs of housing and communal services, as well as achieving the appropriate level of efficiency, distribution and use of financial resources in housing and communal services. A theoretical and methodological approach to assessing the impact of socio-economic indicators on the tariff load index was developed. Using the method of principal components and correlation analysis, among eighteen various indicators that reflect Ukraine's socio-economic development, as of the end of 2018, five were selected, which were included in the process of building a multifactor regression model. As a result, it was found that three of the five variables have a statistically significant positive effect on the tariff load index: the level of employed population by region aged 15-70 per thousand people. Lively, the volume of retail sales of liquefied or gaseous natural gas (methane) and the consumer price index for goods and services, respectively, are negative. In identifying the impact of the tariff load index on the adjustment of the calculation of budgetary, financial resources for the needs of housing and communal services, structural modeling was used to formalize the impact of implicit variables. It is determined that housing and communal services enterprises of all studied cities need more state support. In general, each city needs to increase funding from 45 % of Sumy's town to more than 100 % in the cities of Khmelnytsky and Cherkasy. Also, the increase in the tariff burden on the population of Ukraine and the insufficient level of its solvency creates risks that housing and communal services enterprises need more additional financial resources necessary for their activities, both from personal involvement and from state support.