MANAGEMENT OF OPERATIONAL ACCOUNTING AT CONSTRUCTION ENTERPRISES: LEVELS OF DIGITAL MATURITY

Анотація

The article examines the stages of digital transformation of construction enterprises through the lens of digital maturity levels. Based on the analysis of practical automation approaches, three consecutive levels are identified: basic (operational accounting and planning in a unified ERP system), intermediate (integration of information modeling technologies – BIM/CIM – with AI-based analytics), and advanced (field digital solutions, robotics, drones, 3D printing, digital twins). It is noted that the baseline is the foundation for all further innovations. Operational planning allows for daily or weekly resource reallocation and timely detection and localization of deviations. When this level is set up and functioning correctly, managers are able to reduce downtime, cut excess inventory, and respond more quickly to force majeure events. The second level—digital models (TIM, CIM) and analytics using artificial intelligence—transforms project documentation into a reliable working base, linking models with materials, schedules, and resources. Advanced technologies provide significant savings in typical tasks and on standardized objects, but their implementation also requires mature processes, discipline in data collection/processing, and, of course, a sufficient level of automation. There is a clear need for a phased approach to operational accounting management in construction in order to achieve maximum efficiency in digital transformation. And to obtain meaningful results, it is necessary to consistently increase the level of digital maturity, starting with basic automation, which includes operational accounting and operational planning. Determined that the effectiveness of implementing modern technologies directly depends on the presence of mature operational processes at the basic level. It is shown that neglecting this stage leads to futile expenditure of resources on BIM and digital twins. A scientifically grounded model of step-by-step transformation is proposed, taking into account the specific nature of construction production and allowing the avoidance of typical mistakes during the implementation of digital solutions.

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