Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspect

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Mariia Gumenna-Derij
Nadiya Khorunzhak
Olena Zharikova
Viktoriia Rozheliuk
Raisa Tsyhan
صندلی اداری


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.


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Integration System of Education, Science and Production
Author Biographies

Mariia Gumenna-Derij, West Ukrainian National University


Ph.D. (Economics), Doctoral student, Department of Accounting and Taxation. Her continuous length of service is eleven years. Since 2010 she has been working at West Ukrainian National University, Ternopil. Apart from scientific research work, Mariia Gumenna-Derij is involved in teaching. Among the courses she teaches are: Theory of Accounting, Accounting and reporting in accordance with International accounting standards,  Social responsibility, Research methodology. Scientific interests: accounting, control, resources, material, technical, financial, construction. ResearcherID – G-8197-2017.


Nadiya Khorunzhak, West Ukrainian National University

Doctor of Science (Economics), Professor Department of Accounting and Audit,  She teaches disciplines taught: Accounting and control in the management of public sector entities, Accounting in the public sector, International accounting. Scientific interests: International standards and accounting features in foreign countries, Accounting, control and analysis: theory and practice. Accounting in the public sector. Author of more than 150 scientific works. 

Olena Zharikova, National University of Life and Environmental Sciences of Ukraine

Ph.D. in Economics, Associate Professor of Banking and Insurance (Finance), Associate Professor of Banking and Insurance has been working at the Department of Economics. She teaches disciplines taught students have a bachelor's and master's degree. Scientific interests: Finance, Banking and Insurance, Economics.       T-1981-2017

Viktoriia Rozheliuk, West Ukrainian National University

Dr.Sc. in Economics, Professor of Accounting and Taxation Department.  Web of Science ResearcherID G-5980-2017

Raisa Tsyhan, Kremenchuk Mykhailo Ostrohradskyi National University

Senior Lecturer of the Department of Accounting and Finance. He teaches disciplines taught: Accounting, financial accounting, international financial reporting standards. Scientific interests: Development of regional and analytical safety management of industrial enterprises. Author of more than 100 scientific works. Researcher ID: G-1849-2017. 



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