MANAGERIAL ACCOUNTING AS A DETERMINANT OF THE PROPERTY RENTAL DISPLAY SYSTEM

Abstract

In modern economic conditions, the role of rental services both in the country's economy and in solving social problems is gradually increasing. The effectiveness of the management system directly depends on the correct organization of the managerial accounting of property rental services. In turn, managerial accounting plays a decisive role in determining and reflecting the financial aspects of a specific rental of property at various scales. This involves using financial data to make decisions, optimize operations and increase profitability. It is worth noting that the theoretical, methodological and practical aspects of accounting at enterprises that provide services are insufficiently covered in scientific and economic literature and require in-depth research. The study is devoted to the essence of property rental, features of property rental display in managerial accounting. Approaches to some key stages in managerial accounting from property rental and their recognition are considered. Property rental managerial accounting involves detailed budgeting, cost management, performance measurement, financial reporting and risk management. By applying these practices, property managers and owners can improve decision-making, optimize financial performance, and ensure compliance with legal and tax regulations. Accounting software itself integrates property management operations with accounting software for seamless financial management. In the process of research, it was proven that managerial accounting is necessary for effective scaling of the display of property rental operations and management of service provision activities. Using detailed cost allocation methods, accurate revenue management, performance measurement, comprehensive budgeting and effective risk management, rental property managers can optimize their operations, increase profitability and ensure financial stability.