AN INTEGRATED APPROACH TO THE CREATION AND MANAGEMENT OF CONDOMINIUMS: STAGES OF FORMATION, ACCOUNTING AND CONTROLLING ACTIVITY

Introduction. Ukrainian legislation defines that multi-apartment buildings are the jointly owned by the owners. It is they, as co-owners, who must monitor the maintenance of buildings in proper condition. The purpose of the article is to reveal the specifics of activity and taxation of condominiums and the specifics of accounting determined by them, accounting methods in terms of individual objects. Materials and methods. To achieve the goal set in the article, both general scientific and special methodical methods of scientific knowledge and research of economic phenomena were used. The theoretical and methodological basis of the study was the work of both domestic and foreign scientists and practitioners conducting research in the field of accounting, taxation and control of condominium activities. Results. The success management of association of co-owners of an apartment building depends primarily on a wellthought-out strategy of actions during its creation. Despite the imperfection of domestic legislation in the field of formation and functioning of condominiums, the issues of accounting and control remain as relevant as the specifics of such organizations The article highlights theoretical approaches to defining the essence of association of co-owners of an apartment building. The main stages of the formation of condominiums are outlined, where the creation of an initiative group of co-owners and their holding of constituent meetings is of great importance. The main elements of the organization of the charter of condominiums and a number of its advantages as one of the management tools are defined. Particular attention is paid to the question of the formation of the accounting policy of condominiums and the principles of its construction. The important issues of the organization of accounting in the condominium in terms of income and expenses, the formation of the organization's financial and tax reporting, taking into account the requirements of the current legislation, are outlined. It is proposed to detail the plan of accounts in terms of the allocation of separate sub-accounts of the third and fourth order for account 48 «Targeted financing and targeted income». The structure of the control system of condominiums was considered and the control functions of the audit commission of condominiums, as the main controlling body, were determined. Discussion. A general scheme for the control of association of co-owners of an apartment building was formed and the role of reports on the work of association of co-owners of an apartment building in the formation of development plans was defined.