MANAGEMENT OF APARTMENT BUILDINGS IN RUSSIA BEYOND BUDGETING
The article examines the 12 principles of Beyond Budgeting , proposed by J. Hope and R. Fraser, and the peculiarities of their application to the management of multi-apartment buildings. The possibility of introducing Beyond Budgeting is analyzed not only in management organizations, but also in the direct management of apartment buildings and in creation of a homeowners' association. The results of the implementation of the principles of Beyond Budgeting (change in organizational culture) are analyzed according to the McKinsey 7S model. Recommendations for the implementation of Beyond Budgeting are given in the framework of the theory of organizational change by M. Beer and N. Noria. The positive experience of implementing principles of Beyond Budgeting at OOO Management Company ‘Mayak' allows us to recommend Beyond Budgeting management to other organizations carrying out entrepreneurial activities in the management of apartment buildings in Russia.