Modeling, accounting and control of formation and use of resources (on the example of the construction industry)

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Mariia Gumenna-Derij
Nadiya Khorunzhak
Nataliia Poprozman
Kateryna Berezka
Lyudmila Kruchak
صندلی اداری


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.


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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. 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. ResearcherID – G-8197-2017.

Nadiya Khorunzhak, West Ukranian National University

Профессор кафедры бухгалтерского учета и налогообложения Тернопольского национального экономического университета

Nataliia Poprozman, National University of Life and Environmental Sciences of Ukraine

Doctor of Economic Sciences, Professor of the Department of Economic Cybernetics. Teaching disciplines: operations research, economic and mathematical modeling, economic cybernetics, optimization methods and models.

Kateryna Berezka , West Ukrainian National University

Ph.D. (Technics). Since 2000 she has been a Candidate of Technical Sciences, since 2002 she has been an Associate Professor. Currently, she works as an Associate professor of Department of Applied Mathematics. Scientific public activity: member of TRCO “Association of Computer Information Technology Specialists”. Author of more than 75 scientific works. Among the courses she teaches are: Probability Theory and Mathematical Statistics, Econometrics, Mathematical Methods in Engineering. Scientific interests: mathematical modeling of economic and technical systems and processes. Researcher ID H-4879-2017.

Lyudmila Kruchak , Mukachevo State University

Ph.D. (Economics). Her continuous length of service four years. Apart from scientific research work, Kruchak Lyudmila Vladimirovna is involved in teaching. Among the courses she teaches are: Marketing analysis, Marketing product policy, Reporting of enterprises, Basics of taxation, Marketing pricing, Logistics, Exchange activities, Market theory, Practical training in analysis of economic activity. Scientific interests: accounting, analysis and control of receivables at industrial enterprises, logistics, organization of wholesale and retail trade, business models in the field of Internet marketing. Researcher ID – AAD-3118-2022.


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