FORMATION OF A SYSTEM OF ACCOUNTING AND ANALYTICAL SUPPORT FOR HOUSING CONSTRUCTION FINANCING IN UKRAINE

Анотація

The article focuses on establishing the accounting and analytical support for funding housing construction. The paper's significance lies in the lack of adequate information assistance for the entities involved in Ukraine's housing construction financing system. This sector is fraught with high investment risks, complex organizational mechanisms for attracting funding, and legislative and regulatory oversight. The publication aims to develop approaches for establishing an accounting and analytical framework to support the financing of housing construction in Ukraine. The article uses the following methods: analysis of scientific works and systematisation (identification of common features and differences) of views of Ukrainian scientists on the subject of research (to substantiate the definition of accounting and analytical support for housing construction financing and the expediency of its formation on the basis of a systematic approach and taking into account the information needs of a wide range of stakeholders); generalisation and deduction (to identify approaches to the organisation of this system for financing housing construction); agent theory (to solve the problem of information asymmetry). The main results of the study presented in the article include: formulation of the essence of the system of accounting and analytical support of housing construction financing; allocation of functional and elemental approaches to the organisation of this system; characteristics of the elements of this system (subjects, objects, subject, purpose, objectives of this system, methods and technologies for obtaining, verifying and presenting accounting and analytical information to users); characteristics of interests and information needs of the subjects of the system of accounting and analytical support of housing construction financing in the context of mechanisms for aligning the interests of principals and agents as a basis for solving problems arising in the relationship between developers and investors, as well as with other stakeholders, in particular, opportunistic behaviour of individual subjects and asymmetry of information.

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