ANALYTICAL EVALUATION AND CONTROL OF RECEIVABLES OF CONSTRUCTION ENTERPRISES USING CONTROL CARDS
DOI:
https://doi.org/10.31713/ve2202021Keywords:
receivables, current assets, construction company, economic stability, construction.Abstract
The work is devoted to the analysis and control of receivables ofconstruction contractors on the basis of statistical methods of productionmanagement. To solve this scientific problem, the method of Schuhart’scontrol charts is used, which is based on statistical processing of data ondeviations of actual terms and amounts of receivables from their plannedvalues. Based on the analysis of the nature of deviations, conclusions aremade about the nature of deviations (random or not) and managementdecisions are made. It is proposed to control the receivables of construction contractors in terms of contract prices as part of construction contracts and additional agreements (planned indicators), actual revenues and expenditures and calculation of planned and actual needs of the company in working capital. The control is carried out by indicators : terms of receipt of money and volumes of need for working capital under each construction contract. This approach allows a differentiated approach to the causes of deviations from the plan. The paper analyzes the receivables of the construction company and proposes to control deviations from the plan with the help of Schuhart control maps, which allow not only to detect deviations, but also to determine the factors of influence such as random and specific.This approach allows you to reliably determine the factors of influence, topredict the risks of loss of financial stability and the consequences of theiraction for the economic security of the construction company. Theapplication of a well-known and widespread method of analysis in a newarea, namely – to control receivables. In the process of analysis it was found that the proposed approach allows to control deviations of terms and the level of receivables, to identify random and specific factors that affect deviations from the plan. Some results and conclusions of the article can be used by construction companies, as well as companies in other industries, in the case of their appropriate adaptation, for the analysis and control of receivables.References
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