INFORMATION FUNCTION OF ACCOUNTING AND ANALYTICAL PROCESSES OF FINANCING AND PERFORMANCE OF WORKS IN THE FIELD OF RESIDENTIAL CONSTRUCTION

Анотація

The article examines the content parameters of information of a purpose-oriented system of accounting and analytical support, intended for users who make decisions in the areas of financing and use of funds for housing construction. It was determined that in the field of rational financing and development of funds for housing construction, the development of effective and efficient state-private mechanisms for managing and regulating processes in this field is becoming effective and efficient for the expected specific conditions. It has been proven that the practical implementation of any of the mechanisms largely depends on the completeness and efficiency of the information received by the management systems of various structures (organizations), including formed directly at enterprises of the construction industry with the data of a goal-oriented system of accounting and analytical support. It is justified that construction organizations should still be considered the main subject in the field of housing construction, on which compliance with construction deadlines, the quality and cost of completed construction work depends, and therefore it is extremely important for them to create an accounting and analytical system focused on the expansion of public information about their activities in the field of housing construction. The existing mechanisms of housing construction financing, the use of which affects the formation of information parameters of this type of accounting and analytical system implemented at the enterprises of the industry, are disclosed. It is argued that increased competition in the expected housing construction market in Ukraine forces domestic enterprises in the construction industry to demonstrate their persistence, and therefore, an important and necessary component of the accounting and analytical support system should be considered a toolkit of strategic analysis for the prompt establishment of those changes occurring in the field of housing construction. Separate proposals and directions for developing the parameters of accounting and analytical support for the management of a construction enterprise, the data of which are used for decision-making by various groups of users in the field of housing construction, have been formulated. The methodological basis of the study was the general scientific methods of cognition, the basic principles of management theories, and research methods specific to the accounting field.

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