STAGES OF IMPLEMENTING CONTROL OVER FINANCIAL RESOURCES IN CONSTRUCTION

نویسندگان

چکیده

Introduction. Financial resources play a key role in the implementation of housing construction, because without adequate financing terms volume, such construction will be problematic from point view compliance with requirements all business processes and, probably, take longer. The stages control over financial are organically interconnected construction. At (design-contractual, preparatory on site, main commissioning housing), industry enterprise distributed accordance concluded contracts. and managerial accounting permanent them importance here. same time, endless changes normative legal acts Ukraine introduction additions to them, low solvency potential individual investors future housing, increase prices, full-scale war russian federation against Ukraine, fraud form solid foundation for purpose developing improving functions regarding resources. process monitoring execution contracts outside obliges enterprises observe limits norms, make timely settlements external counterparties within specified time limits, return loans received banks manner, comply provisions effectiveness quality is improved through optimization internal system. Since latter has sign permanence, it retains its influence management accounting. Methods. Improving involves use general scientific specific methods research. In particular, we used following methods: analysis synthesis – order analyse existing positions economists construction; statistical data capital investments; induction deduction researching conducting calculations; comparison reveal peculiarities EU countries; tabular highlight Results. article defines characterizes It noted that types as preventive, accompanying, feedback control, intermediary state audit automated need improved. Directions controlling obligations proposed. Discussion. Prospects further research carry out even greater detailing thus improve practical value save significant part Keywords: enterprise, resources, economic control.

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ژورنال

عنوان ژورنال: Ìnstitut buhgalters?kogo oblìku, kontrol? ta analìz v umovah globalìzacìï

سال: 2022

ISSN: ['2410-0706', '2410-9274']

DOI: https://doi.org/10.35774/ibo2022.03-04.015