The article discusses the advantages of using the mechanism of housing and communal services, analyses the current state of the housing and utilities sector in Russia. Explains certain opportunities for enhancing investment activities in the housing and utilities sector. Description of measures to improve the efficiency of public-private sector mechanisms in the field of the housing and utilities sector in Russia, which will contribute to the sustainable development and modernization of the country's economy.

Purpose: the main purpose of this article is to explore the possibility of applying management analysis as a mechanism for anti-crisis management and expanding tools for implementing crisis management in making effective management decisions. To achieve this goal, the following problems are solved in the article: determination of the place and content of management analysis in the system of economic analysis; identification of distinctive features, shortcomings and advantages in the conduct of financial and management analysis; generalization of features of application of methods of the administrative analysis; proposal and assessment of the place and functions of management analysis in the activities of the controlling service within the framework of crisis management in an economic entity.Methods: this article is based on an interdisciplinary approach to the organization of crisis management in relation to the specifics of management accounting and analysis.Results: currently, in the period of the constant appearance of external and internal factors of the crisis, the most important direction of stabilizing the financial situation of business structures is the development and effective use of anti-crisis management. This allows us to protect the vital interests of economic entities, the key element of which is stable activity and economic sustainable development. Ensuring the economic development of economic entities begins with the proper organization of crisis management and the effective use of its tools. One of the tools in conducting anti-crisis management is a financial analysis that has certain characteristics and disadvantages. The use of management analysis along with financial analysis will allow us to assess and prevent the emerging crisis phenomena in advance, stabilize the financial situation, identify factors and reserves for the anti-crisis development and subsequent economic sustainable development of economic entities. Conclusions and Relevance: the materials outlined in the article show the special role and importance of management analysis in the development of anti-crisis management in an economic entity, stabilization of its financial position and enhancement of its efficiency. To manage economic activity, management must investigate and monitor changes that occur not only in the external, but also in the internal environment of the organization. The possibility of using managerial analysis for managing economic activity, studying the results of financial and economic activities and controlling their changes, identifying negative internal factors, determining the advantages and disadvantages in order to ensure the adoption of sound and effective management decisions is analyzed.

Purpose:themainpurposeofthearticleistoinvestigatemodernproblemsoftheinstitutionofbankruptcyandtheimpactofitsresultsonthesystemofeconomicsecurityofthestate,todeveloprecommendationsforimprovingtheinstitutionofbankruptcyandtheconceptofsubsidiaryliability.Toachievethegoal,thefollowingproblemsaresolvedinthearticle:thedefinitionoftheoreticalandpracticalaspects,thegeneralizationofprocessesfortheformationanddevelopmentoftheconceptofsubsidiaryliabilityofanunscrupulouscontrollingthedebtor’spersons;theanalysisofpracticalproblemsofrealizationoftheconceptofsubsidiaryresponsibilityofanunscrupulouscontrollingthedebtor’spersons;astudyoftheRussianandforeignpracticeofimplementingtheinstitutionofbankruptcyandsubsidiaryliabilityunscrupulouscontrollingthedebtor’spersons;theformationofproposalsonthedevelopmentoftheconceptofsubsidiaryliabilityofanunscrupulousdebtorcontrollingthedebtorasatooltoincreasetheeficiencyoftheinstitutionofbankruptcyandensureeconomicsecurity.Methods:methodsthearticleisbasedonasystematicapproachtothedefinitionandformationoftheconceptofsubsidiaryresponsibility,theoretical,economicandfunctionalanalysisofthecomplexinteractionofthemainparticipantsoftheinstitutionofbankruptcyandtheimpactoftheiractivitiesontheeconomicsecurityofthecountry.Results:theincreaseinthenumberofillegalactionsinbankruptcycasesledtotheneedinthelastdecadetostrengthentheeconomic(subsidiary)responsibilityofthedebtorcontrollingthedebtor.Theauthorsummarizesthetheoreticalandpracticalaspectsofregulatingthesubsidiaryresponsibilityofanunscrupulouscontrollingdebtorforimproperactionsinthebankruptcyofthedebtorintheconceptofsubsidiaryliability.Thestudyshowedthattheformedconceptofsubsidiaryliabilityandthenewrulesadoptedin2017forthesubsidiaryliabilityofthedebtorcontrollingpersonssignificantlyincreasedtheriskofbringingtoaccountthosewhousetheschemetoterminatethecompanywithoutgoingthroughaformalbankruptcyprocedure.However,theeffectivenessofthesemeasuresremainsinsuficient,therearegapsintheimplementationoftheconcept.IntheworkonthebasisofpracticalexperienceoftheapplicationoftheconceptofsubsidiaryresponsibilityinRussiaandforeignexperience,proposalshavebeenmadetoimprovetheconcept,theirimplementationalongwithotherproposalsforthemodernizationoftheinstitutionofbankruptcywillincreasetheeficiencyoftheinstitutionofbankruptcyandpreventemergingcrisisphenomenaintheeconomy,stabilizethefinancialsituationofbusinessentitiesandensuretheeconomicsecurityofthecountry.Conclusionsandrelevance:theconductedresearchshowstheimportanceoftheconceptofsubsidiaryliabilityinensuringtheeffectivenessoftheinstitutionofbankruptcyandeconomicsecurityofthecountry.Theconductedanalysisofforeignpracticeconfirmstheneedtoregulatetheinstitutionofbankruptcyofeconomicandlegalresponsibilityofthecontrollingdebtorforbringingthedebtortobankruptcyandwrongfulactionsinbankruptcy.Theproposeddirectionsforimprovingtheconceptofsubsidiaryliabilityprovideanopportunityforitsdevelopment,intermsofincreasingtheresponsibilityofpersonsinvolvedinthebankruptcycase,forimproperactsinbankruptcy.

In the process of lending to borrowers, it is important for banks to assess their creditworthiness. The article considers the importance of creditworthiness and the process of lending borrowers. A comparative analysis of the widely used foreign and Russian methods for assessing creditworthiness was carried out, their differences and features of the creditworthiness analysis of the borrower were revealed, and recommendations were given for a more complete accounting of the borrower's financial condition when assessing creditworthiness. The necessity of conducting anti-crisis monitoring of borrowers as a mechanism for ensuring the financial stability of banks is substantiated.

The article highlights purposes, tasks, functions and challenges associated with the implementation of self-regulation, Russian and overseas practices of operation of self-regulated organizations in the sphere of receivership and in other economic sectors, as well as initial results of the realization of a concept of improving the self-regulation mechanisms. The article describes the rationale for directions and methods of improving the self-regulation institute

If a borrower who is in the state of insolvency performs his obligations under loan agreements, cases of challenging the debtor’s transactions may arise. It is expedient to use in Russia international experience of informal financial recovery for pre-trial financial rehabilitation of debtors. The rehabilitation includes three steps: continuous monitoring of the borrowers’ financial state by regional councils of directors and the court (or only by creditors); development and signing of rehabilitation plan and peaceful agreement; control over performance of the agreement by thedebtor. Anti-crisis management expert’s services may be helpful.

In the article the features of the accounting of costs and expenses for the provision of utility services are considered, and the formation of recording the cost of housing and communal services, and on this basis the order of the stages of formation of accounting cost of housing and communal services of municipal enterprises is proposed.

Choosing the procedure to be followed in a bankruptcy (insolvency) case and analysis of the debtor’s financial condition is one of most important arbitration process stages. It is proposed that the choice of the bankruptcy procedure be made on the basis of comparison between the totalamount of debts according to the creditors’ claims and the income both earned before the bankruptcy proceedings and accumulated in the course of it. Example of calculation of debt amount to be matured resulting from the bankruptcy case procedure is brought about with dueaccount of recent changes in the bankruptcy legislation.

Article is devoted to the analysis of changes in the Federal law "On insolvency (bankruptcy)", specifically the regulation of the corporate recovery procedures applied to the individual debtor (consumer bankruptcy). An analysis of results and problems of consumer lending in Russia was made. A comparative analysis of the legislation of two countries was carried out, considered results of use of consumer bankruptcy in the USA and possible problems of its application in Russia. A conclusion on support of standards of bankruptcy of individuals was drawn that according to authors will promote decrease of risks of crediting of banks and solution of a negative situation in the sphere of consumer lending.

Окончание. Начало в номере 20В статье анализируются практические аспекты формирования федеральных стандартов, внутренних стандартов и правил деятельности саморегулируемых организаций арбитражных управляющих и арбитражных управляющих. Проводится выявление нерешенных проблем по вопросам обеспечения механизмов принятия решений в процедурах банкротства, требующих отраже-ния в федеральных стандартах, и рассматриваются соответствующие предложения для включения в федеральные стандарты.

The current regulatory analysis of the financial condition of insolvent organizations have some disadvantages also does not account the features of the analysis based on the consolidated financial statements under IFRS and GAAP. In this work on the basis of the comparative analysis of financial condition of a number of large Russian companies, calculated on their accounting statements prepared under Russian accounting standards, IFRS and GAAP, proposals are developed to improve the analysis of financial condition of insolvent institutions.

Improving types of public regulation, using potentials of self-regulation institution, including self-regulating organizations of insolvency officers (SRO) are gaining crucial importance these days. Inspite the requirements set for insolvency officers (IO), their professionalism and the quality of their work remain poor, the number of administrative violations is rising. SRO hardly manage to control IO professional activities and their compliance with applicable law. The salvation for this problem lies in eliminating existing inefficient norms and searching for ways of improving efficiency of IO and SRO professional activities.

The article deals with topical issues of the effectiveness of self-regulatory organizations of arbitration managers (SRO AU) and the arbitration managers playing a key role in the bankruptcy law and financial restructuring of Russian enterprises. Despite the increasing demands imposed on the arbitration managers, professionalism and quality of their work remains low, the number of administrative offenses is not reduced. The article discusses various approaches to build-rated activities of CPO AU and the corresponding figures for the implementation of the evaluation.

Anti-crisis financial stabilization mechanisms are mainly based on the method of analyzing the financial condition of the organization, enabling it to assess the financial activities only in the dynamics of the past and what was then that led to the insolvent status and do not predict the financial status of the organization in the future. In modern conditions it is necessary to form a model of financial analysis aimed at the development of a dynamic analysis of the financial condition of the organization’s past, present and future.In this paper we consider a model of analysis of financial development organization aimed at adequate prediction of the state, taking into account the possibilities and limitations of the legislation on insolvency (bankruptcy), including a system of indicators to provide the financial condition of the debtor in the post-crisis development.

The ways of increasing the effectiveness of self-regulatory organizations of arbitration managers are discussed. Particular attention is given to the creation of indicators and the results of approbation-rated activities of self-regulatory organizations. Reliability rating groups of activities of self-regulatory organizations are defined.

In law enforcement challenge in the case of bankruptcy of the debtor payments in the performance of obligations under the loan agreements arise cases which may lead to complication and expensive credit borrowers. The work considers the causes of default by the debtor during the insolvency and foreign experience in crisis management under the control of the lender, which is proposed to use in the Russian legislation on bankruptcy in order to pre-trial financial rehabilitation of debtors.

The article deals with topical issues of the effectiveness of self-regulatory organizations of arbitration managers (SRO AU) and the arbitration managers playing a key role in the bankruptcy law and financial restructuring of Russian enterprises. Despite the increasing demands imposed on the arbitration managers, professionalism and quality of their work remains low, the number of administrative offenses is not reduced. The article discusses various approaches to build-rated activities of CPO AU and the corresponding figures for the implementation of the evaluation.