Dzīvojamo māju apsaimniekošanas pilnveidošana pašvaldībā
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Latvijas Universitāte
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Diplomdarba tēma ir „Dzīvojamo māju apsaimniekošanas pilnveidošana pašvaldībā”. Tēmas aktualitāti raksturo pašreizējā ekonomiskā situācija, jo dzīvokļu īpašniekus vairāk nekā jebkad interesē apsaimniekošanas maksā ietilpstošie pakalpojumi un tas, kā izmaksas veidojas.
Diplomdarbā ir apkopota teorētiskā informācija par nekustāmā īpašuma pārvaldīšanu, pārvaldīšanas organizatorisko struktūru, grāmatvedības kārtošanu, pašizmaksas kalkulāciju. Īpaša uzmanība tiek pievērsta vērtējot kā plānotos, tā faktiskos izdevumus, kas skar apsaimniekotājus un kā notiek maksas noteikšana un uzskaite, kā arī, pētot apsaimniekošanas maksas faktisko izpildi pret ieplānoto budžetu. Tiek analizēta debitoru pārvaldība aģentūrā.
Diplomdarbā analīze veikta laika posmā no 2010. gada līdz 2012.gadam.
Noslēgumā autore apkopo secinājumus un izvirza priekšlikumus.
Diplomdarbs sastāv no 79 lapām. Diplomdarbā iekļauti 12 attēli, 5 tabulas. Atslēgvārdi: apsaimniekošana, grāmatvedība, analīze, uzskaite.
Diploma theme is "management of residential development in the municipality." Topicality describe the current economic situation, the owners of the apartments, more than ever interested in forming part of cost management services and how costs are generated. Diploma summarizes theoretical information on real estate management, management organizational structure, accounting procedures, cost calculations. Particular attention is paid to the assessment of the revenues to the actual expenses incurred by managers and how the charging and accounting, as well as by studying the management fee the actual performance against the planned budget. It provides analysis of accounts receivable management agency. Graduation analysis covered the period from 2010th until 2012. Finally, the author summarizes the conclusions and make proposals. Graduation paper consists of 79 pages. Graduation included 12 pictures, 5 tables. Keywords: management, accounting, analysis, tracking.
Diploma theme is "management of residential development in the municipality." Topicality describe the current economic situation, the owners of the apartments, more than ever interested in forming part of cost management services and how costs are generated. Diploma summarizes theoretical information on real estate management, management organizational structure, accounting procedures, cost calculations. Particular attention is paid to the assessment of the revenues to the actual expenses incurred by managers and how the charging and accounting, as well as by studying the management fee the actual performance against the planned budget. It provides analysis of accounts receivable management agency. Graduation analysis covered the period from 2010th until 2012. Finally, the author summarizes the conclusions and make proposals. Graduation paper consists of 79 pages. Graduation included 12 pictures, 5 tables. Keywords: management, accounting, analysis, tracking.