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This work identified, summarized and systematized the organizational and financial risks inherent in managing entities within the housing and communal services in the modern conditions of Russian economy. In order to carry out the research, the authors of the article used the methods of structural, comparative and statistical analysis. The study revealed the content of organizational and financial risks that affect the financial performance of managing subjects of the housing and communal services. Using the example of the cost management model to minimize the risks of managing subject within the housing and communal services, an effective cost value was calculated. The study showed that the value of the cost-effectiveness ratio is sharply reduced with the increase of cost volume to minimize the consequences of industrial and technological risks. At that, the choice of the optimal value for the cost-effectiveness factor, provided that production and technological risks are minimized, will be realized in conjunction with the level of losses acceptable to the enterprise due to the implementation of the risk event. The work also examined the content and the factors of specific risks for the housing and communal services sector, such as the risk of non-payment for the population, the risk of budgetary defaults and the risk of bankruptcy. The materials of the article are of practical value for the management of housing and communal enterprises interested in reduction or complete avoidance of industry specific risks and the increase of economic entity financial stability.

Contents and Ways of Organizational-Financial Risks Reduction among Managing Subjects in Housing and Utility Service