Improving the financial model of a management company serving apartment buildings by taking into account the required return on capital in the cost of its services

During the analysis of the financial model of the management company (CC) serving apartment buildings, investment (one-time) and current expenses, as well as other elements and characteristics of the model, including the interdependence of risk and profitability, were identified. The approach to determining the composition of current expenses of management companies servicing apartment buildings and the need for margin analysis are substantiated. A numerical characteristic of profit and profitability is proposed, taking into account the investments necessary to create a management company and investments in its primary content. The method of calculating the cost of the services provided by the Management Company (the work performed by it) is presented and tested for the maintenance of an apartment building, with the application of a simplified taxation system. The specifics of the housing services market in Novosibirsk, in the formation of prices for services (works) servicing apartment buildings, are revealed.