The purpose of the study is to form an information model of material, technical and financial resources in construction, based on identifying and taking into account the existing initial conditions and developing proposals for their improvement at the level of accounting and management by improving the documentation process. The article examines the relationship between material, technical and financial resources in housing construction. It is proposed to consider the information resource as the main resource, because it has an impact on the formation of all other resources, and therefore, in fact, manages them. This gives rise to new types of resources that are somewhat changing the pace and direction of governance and the global economy as a whole. The potential possibility of the working population of Ukraine to purchase housing by making two hypotheses is calculated. The first hypothesis concerns the ability of the working population to save money from wages, if the working person can live according to the subsistence level. The second hypothesis calls into question the first. At the junction of these hypotheses, appropriate conclusions are formed regarding the improvement of sources of financing for housing construction. Due to the study of problematic aspects of housing construction, a model of material, technical and financial resources in the context of digitalization has been formed. The derivative conditions of such resources are singled out here, namely: assistance in the restoration of natural resources; search for alternative resources; saving time; optimization of material costs; the emergence of a new type of currency; speed of calculations. Based on their research, it is proposed to improve financial and management accounting for the formation of new synthetic and analytical accounts, internal and intermediate management documents and the methodology of financial accounting.
Introduction. In the process of managing the logistics activities of these enterprises, an important role is given to control over costs and resource savings. These components of management allow to constantly monitor the pace of housing construction and identify problems that arise there in order to eliminate objective obstacles, ensure compliance with construction schedules at the stages of the construction process, delivery of finished housing to individual customers in the agreed time and with declared, in contractual obligations, its quality.Purpose. The purpose of the article is to critically analyze publications on the problems of economic control of costs and resource savings, logistics activities in enterprises, including construction, and to develop their own position and proposals of the authors to solve these problems.Method (methodology). In the process of researching this topic, the following methods were used: monographic – in order to study the literature on economic control over costs and resource savings in the process of logistics activities of construction companies; regulatory and legal support – in order to identify violations of Ukrainian legislation in the field of construction and logistics; tabular – to build a table on the methodology of audit control of logistics costs and their resource savings in the process of logistics activities of construction companies, etc.Results. Control over logistics costs (state and domestic) and savings (overspending) of resources in construction enterprises should be carried out in the form of monitoring, verification, aimed at their rational use of resources (building materials and structures, electricity, fuel, lubricants, water, etc.), that is, to save money during the design of the construction object, preparation of the construction site for the beginning of capital construction, the implementation of direct construction and installation work, delivery- acceptance of the constructed object into operation.Bankruptcy of the construction company «Elita-Center», Bank «Arcade», serious violations in the activities of «Ukrbud», unsuccessful reform of DABI, explosion of a residential building in Poznyaki revealed an acute problem in the renewal of the Ukrainian housing stock. There is a relevant practice in the world aimed at protecting the interests of people who invest in housing (in the UK, Israel, Poland). It must be taken into account in Ukraine.Outsourcing specialists can be involved in work in construction organizations (enterprises) on a contractual basis, which will allow these organizations (enterprises) to save time and save costs for logistics operations.The audit of logistics costs (external and internal) and resource savings in the process of logistics activities in construction makes it possible to establish the reasons for deviations from such costs and certain officials who are involved in these deviations in construction companies. It should be noted here that deviations can be manifested not only in the overspending of logistics costs and resources, but also in their savings (in this case, the official must be encouraged in some way). Perspectives. Promising are the studies aimed at the general improvement of the system of economic control over the activities of construction companies and each of their logistics in the development of the digital economy and overcoming the consequences of the fight against СOVID-19.
The aim of the article was to build analytical models in the construction industry based on the analysis of its economic indicators and the use of positive foreign experience, as well as by identifying opportunities to optimize resources using better accounting and control systems. The achievement of the goal was based on the results of canonical correlation analysis. Its application allowed us to conclude that there is a long time lag (5 years) of making strategic management decisions on the formation and use of resources in construction companies and their results. This is due to the significant duration of construction work and the frequent commissioning of residential premises with a delay of 1-2 years due to political, economic, financial and other problems. Based on the analysis of Ukrainian and international experience in accounting and control over the formation and use of resources, proposals have been developed for the use of flexible schedules for the supply of material and technical resources using the latest information and computer technology (ICT), work calendars (desktop, wall) and electronic devices with reminders of dates of payment of invoices of suppliers and contractors, dates and forms of financial and administrative reporting, etc. The object of research is the process of complex interaction of accounting, control, analysis and modeling to ensure effective management of material, technical and financial resources of construction companies in 24 regions of Ukraine, European and other countries. The subject of research is the theoretical and practical principles of application of modeling and analysis in accounting and control over the formation and use of material, technical and financial resources of construction companies. It is revealed that the enterprises of the construction industry of Ukraine, many European countries and countries of other continents do not fully use the existing potential of the latest information and computer technologies and modern modeling methods for the organization and optimization of business processes; establishing logistical links between business partners; systems for managing the processes of supply, warehousing, construction production, marketing; reducing costs at all stages of the life cycle of construction products. Based on this, two hypotheses are derived, the first of which indicates the potential of construction companies to effectively carry out financial and management accounting, internal control; to put construction objects into operation quickly, efficiently and in a timely manner. The second hypothesis points to the fact that construction companies for various reasons violate the procedure for accounting for resources, do not perform planned measures of internal control; allow disruptions of construction processes and terms of commissioning of construction objects; allow the lack and misuse of material and financial resources. The practical application of proposals to optimize the use of resources modeled in the research process and proposed ways to improve the efficiency of information and computer technology can be effectively implemented to ensure business processes in construction, in particular the implementation of logistics in the search and delivery of resources. construction projects and warehouses. This will significantly reduce the cost of accounting and control support of construction work, without reducing their quality and timeliness.
Introduction. In construction enterprises are hundreds of types and thousands of names of low-value and perishable items (LVPI) and low-value non-current tangible assets (LVNTA), which require a more detailed study and a significant reduction of costs from the buyer to production consumption at a specific construction site. For every construction enterprise, it’s important to prevent the loss of these items and assets during their acquisition, transportation, acceptance-handover, storage, as well as to systematically control the level of costs for them, increase the duration of their use, and ensure optimal volumes of production consumption during business processes in construction This gives us reason to claim that the topic of our research is relevant and deserves attention.Purpose. The purpose of the article is the analysis of scientific articles devoted to the problems of accounting for LVPI and LVNTA in construction, directions for their solution, and the development of the authors’ own opinion and proposals for solving these problems. Method (methodology). During the study of this topic, the following methods were applied: monographic - for the purpose of studying literary sources on the accounting of LVPI and LVNTA in construction; regulatory and legal support - for the purpose of characterizing the genesis and current state of legislation in the field of accounting for stocks and fixed assets of enterprises; graphic - to establish the existing relationships between them and LVPI and LVNTA in construction enterprises of Ukraine, etc.Results. In a number of provisions of the Order of the enterprise “On the accounting policy of the enterprise”, more attention should be paid to LVPI and LVNTA, and for their list in the enterprise in general and its structural subdivisions, 2-3 appendices should be allocated. In Ukraine, it is expedient to introduce either a separate Ukrainian national standards on the accounting of LVPI and LVNTA, or Methodical recommendations or Regulations on the accounting of LVPI and LVNTA. In the “Methodical recommendations for inventory accounting”, a whole section should be devoted to LVPI and LVNTA, as it was once done in relation to containers (“Peculiarities of container accounting”). In practice, LVPI and LVNTA are often treated with a certain frivolity and the conditions of their storage and preservation are not sufficiently controlled both in the warehouses of enterprises and in production units. As a result, enterprises lose tens, hundreds of thousands of hryvnias, and sometimes much more. The nuances that arise in practice regarding business operations around the triad “LVPI and LVNTA and fixed assets” create a lot of doubts and cautions for accountants, which don’t contribute to a positive microclimate in the company’s accounting department. It is necessary to carry out timely documentation of all operations of the movement of material values and control over them, including control over compliance with the norms of the use of various types and names of LVPI, in particular: overalls (cotton, tarpaulin, rubber suits; overalls; cotton jackets and pants; rubber boots; signal vests), household equipment (buckets, shovels, rakes, brooms, scoops), tools (saws, scissors, hammers, vices, pliers, knives) canvases, keys, screwdrivers), stationery (printing paper, paper clips, buttons, ballpoint pens, pencils, rulers), office furniture (desks, computer tables, office cabinets, chairs and armchairs), personal protective equipment (PPE: respirators, gauze masks, rubber and canvas gloves, protective glasses, helmets, helmets), etc.Perspectives. In the future, it’s necessary to deepen and expand research on the accounting of LVPI and LVNTA of enterprises in the direction of specification by forms of ownership, organizational and legal forms, types of economic activity, taking into account the received foreign and Ukrainian experience on this issue, as well as research opportunities to significantly reduce costs for these types of material resources, primarily due to strengthening measures for their conservation, rational and multiple use.
Ефективне управління підприємствами в умовах ризикованості бізнесу ґрунтується на використанні релевантної інформації. Основним постачальником облікової інформації є управлінський облік, що потребує уточнення його наукового позиціонування. Метою статті є здійснення аналізу наукових публікацій із питань принципів управлінського обліку, а також змісту Глобальних принципів управлінського обліку, розроблених СІМА й АІСРА, та розробка шляхів їх удосконалення. При підготовці статті використано такі методи дослідження: аналіз, синтез, порівняння, логічне узагальнення та наукова абстракція, системний підхід, статистичний та історичний методи.У статті розкрито сутність управлінського обліку та його принципів. Проаналізовано визначення управлінського обліку в міжнародних нормативних документах, Законі України «Про бухгалтерський облік та фінансову звітність в Україні», публікаціях вітчизняних і зарубіжних науковців. Здійснено порівняльний аналіз назв і сутності глобальних принципів управлінського обліку у відповідному нормативному документі, науковій літературі вітчизняних і зарубіжних учених-економістів. Обґрунтовано, що глобальні принципи управлінського обліку у відповідному міжнародному нормативному документі повинні мати такі назви: 1) комунікаційний вплив; 2) релевантність інформації; 3) аналіз вартості; 4) довірливе управління. Запропоноване авторське трактування управлінського обліку та назви його принципів могло б бути використане при внесенні змін у міжнародні й вітчизняні нормативні та законодавчі акти.
У статті розглянуто та узагальнено теоретичні засади єдиного соціального внеску в Україні з урахуванням нових законодавчих змін. Мета статті полягає в обґрунтуванні теоретичних засад єдиного соціального внеску в Україні, а також його відображення в системі обліку і контролю за розрахунками та фінансовими ресурсами підприємства. Обґрунтовано ефективність запровадження мораторію на проведення документальних перевірок правильності нарахування, обчислення і сплати ЄСВ на період дії правового режиму воєнного, надзвичайного стану. Здійснено характеристику семи етапів системи соціального страхування в України «Основи законодавства України про загальнообов’язкове державне соціальне страхування» і до реорганізації діяльності Фонду соціального страхування України й управління його виконавчої дирекції з приєднанням до Пенсійного фонду України. Пояснено доцільність електронного документообігу, здійснення обміну електронними первинними документами з контрагентами, збереження електронного архіву документів за допомогою Веб-сервісу «СОТА»». Розкрито порядок відображення єдиного соціального внеску в системі обліку та контролю за розрахунками і фінансовими ресурсами підприємства. Зокрема, наведено кореспонденцію рахунків з нарахування та сплати єдиного соціального внеску, а також нарахування штрафів, пень, що пов’язані з порушеннями законодавства України щодо єдиного соціального внеску в системі фінансового обліку. В перспективі, подальші наукові дослідження необхідно проводити у напрямку чіткого трактування і розмежування різних категорій, що пов’язані з єдиним соціальним внеском; покращення рівня оперативності обліку та контролю за дебіторською і кредиторською заборгованістю в частині розрахунків за страхуванням та їх впливу на фінансові результати підприємства; підвищення ефективності використання фінансових ресурсів підприємства через осучаснення методів їх обліку і контролю на основі застосування позитивного практичного українського та міжнародного досвіду
In the construction industry, the most significant specific weight in the cost structure is the cost of material resources. Therefore, the urgent task of management is to find ways to reduce them to increase construction companies' income and investment attractiveness. The article aims to study the problems of accounting and analysis for material resources and the effectiveness of logistics operations in the construction industry. The state of construction and accounting conditions in this industry were studied. It was found that construction enterprises must ensure the preservation and proper control over the use of available storage materials, but to do this, it is necessary to have a well-established accounting of the availability, receipt and use of materials. This will enable construction enterprises to comply with the norms and standards of material consumption and not increase the amount of non-production costs. Logistics costs, financial resources and material flows are closely interconnected and interdependent, so a system analysis should precede management decisions regarding them. The primary purpose of the analysis is to identify potential reserves and search for ways to improve the logistics system. Practical analytical accounting of various groups of logistics operations can be achieved only when the chief accountant and all accountants of construction enterprise know and understand how the logistics system and its software work. Comprehensive automation in the spheres of production and transportation contributes to the reduction of logistics costs. However, their accounting, analysis and control still remain a decisive factor in the effectiveness of management in the construction industry.
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