MANAGERIAL ACCOUNTING OF CONSTRUCTION ENTERPRISES: CHARACTERISTIC FEATURES OF ORGANIZATION AND CONDUCTION

Abstract

The characteristic features of the organization and conduction of managerial accounting of construction enterprises are examined. The dynamics of the financial result of construction enterprises in Ukraine for 2014–2020 were analyzed. According to the data of the State Statistics Service of Ukraine, during 2014–2017, construction was unprofitable (the financial result before taxation had a negative value), in 2018–2019 – profitable, in 2020 – unprofitable again.The identification of the essence of managerial accounting is considered, its actual definition is proposed. Managerial accounting is proposed to be understood as the process of collecting, processing, accumulating, summarizing, analyzing, preparing and transmitting information about the activities of business entities for internal users in the process of making management decisions. Internal accounting is an important component of managerial accounting.The impact of construction features on the organization and managerial accounting is outlined. The main characteristics of the construction accounting system are highlighted. The functions of managerial t accounting in the management system of a construction enterprise have been studied. A possible structure of the department of managerial accounting in construction is proposed. The structure of such departments may include: budget planning sector; sector of analytical accounting of income, expenses and financial results; sector of analysis and design of solutions; sector of internal economic control. Cost accounting methods traditionally used by construction enterprises are considered, and the tasks of the pricing system in construction are outlined. It was determined that construction enterprises most often use the normative method and the method of accounting for orders. The main tasks of the pricing system in construction are: ensuring the determination of the cost of construction at all stages of investment; increasing the efficiency of capital investments, ensuring the saving of financial and other resources, which are achieved due to the implementation of scientific and technical achievements, advanced domestic and foreign experience in construction production, the use of new materials, products and structures,  organizational measures, etc.It was established that the current accounting system, which is accompanied by the preparation of financial statements and their presentation to the relevant users, is not able to satisfy the information needs of managers at various levels of management of construction enterprises.Therefore, in order to form a real informational and analytical base aimed at tactical and strategic management, there is a need for active application of managerial accounting at enterprises of the construction complex.