QUESTIONS IMPROVEMENT OF THE SYSTEM OF CONTROL AND ACCOUNTING OF FINANCIAL RESULTS IN MANAGEMENT OF REAL ESTATE PROPERTY

Authors

  • O. Pavlova State University of Management
  • Z. Chebotareva State University of Management

Keywords:

accounting, internal control, financial results, commercial real estate management

Abstract

The article is devoted to the peculiarities of accounting and internal control of financial results of companies that manage real estate received in trust from its owners. The article highlights the groups of risky areas for recognizing income and expenses in a real estate management company, and also formulates the stages of internal control of financial results in order to increase the efficiency of activities in the real estate sector and the reliability of financial results of real estate management companies.

Author Biographies

O. Pavlova , State University of Management

magistrant

Z. Chebotareva , State University of Management

kandidat of economics, docent

References

Bespalova O.V. Ocenka finansovyh rezul'tatov i puti ih sovershenstvovanija [Jelektronnyj resurs] URL: https://interactiveplus.ru/e-articles/399/Action399-116477.pdf (data obrashhenija: 18.09.2021)

Grazhdanskij kodeks Rossijskoj Federacii (chast' vtoraja) ot 26.01.1996 N 14-FZ (red. ot 01.07.2021, s izm. ot 08.07.2021)

Tokareva A.A. Obzor (sravnitel'naja harakteristika) sushhestvujushhih metodov analiza finansovyh rezul'tatov dejatel'nosti organizacii // Nauka i obshhestvo v sovremennyh uslovijah, 2016. № 1 (4). S. 158-164

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Published

2021-12-16

Issue

Vol. 3 No. 11(75) (2021)

Section

Статьи

License

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