Павелко, О. В. та Гарапко, Н. І. та Pavelko, O. V. та Harapko, N. I. (2020) ОРГАНІЗАЦІЯ АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ ФІНАНСОВИМИ РЕЗУЛЬТАТАМИ ОСНОВНОЇ ДІЯЛЬНОСТІ БУДІВЕЛЬНИХ ПІДПРИЄМСТВ. Вісник Національного університету водного господарства та природокористування (2(90)). с. 148-164.

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Анотація

У статті досліджено етапи аналітичної роботи в частині фінансових результатів основної діяльності будівельних підприємств. Наведено характеристику кожного з них. Ідентифіковано завдання організації аналізу фінансових результатів будівельних підприємств. Окреслено принципи організації економічного аналізу. Висвітлено особливості розподілу обов’язків між суб’єктами економічного аналізу фінансових результатів будівельних підприємств. Сформовано основні джерела інформації для аналізу витрат і доходів, фінансових результатів основної діяльності будівельних підприємств.

Title in English

ORGANIZATION OF FINANCIAL RESULTS ANALYTICAL PROVISION OF MAIN ACTIVITIES OF CONSTRUCTION COMPANIES

English abstract

The article examines the stages of analytical work in terms of financial results of the main activities of construction companies. The preparatory, main and final stages are highlighted. The purpose of the preparatory stage of the organization of financial results economic analysis is to create favorable conditions for its proper organization. Development of a plan, program, selection of appropriate methods of analysis are important procedures of the preparatory stage of the organization of financial results economic analysis. It is established that the frequency of financial results economic analysis may be different (monthly, quarterly, annually) depending on the size of the construction company, the number of employees, the volume of construction work. The main stage of the analysis is the most important from the point of view of informativeness. It includes preparation of analytical balances, grouping of necessary data, structural analysis, systematization and processing of necessary information, analytical data processing. The task of organizing the financial results analysis of construction companies is identified. It is established that it is important to select the components that ensure the performance of analysis tasks in a particular construction company. The main objects of the analysis are income, expenses and financial results. At the final stage the final evaluation of activity and generalization and registration of the received results of analytical work, development of conclusions and offers concerning acceptance of the corresponding administrative decisions, necessary organizational and technical measures, systematic control over execution of the decisions accepted on the basis of analysis results are carried out. The principles of organization of economic analysis are outlined. The peculiarities of the distribution of responsibilities between the subjects of financial results economic analysis of construction companies are highlighted. The types of analytical work between such departments of the company as : planning and economic department (management accounting department), accounting (finance department), marketing department, personnel department, capital construction department, supply department, chief mechanic department, legal department, technical control department are considered. The main sources of information for the analysis of expenses and incomes, financial results of the main activity of construction companies are formed. It is established that the implementation of the above analytical tasks at each stage will contribute to an effective economic analysis of the financial results of the main activities of construction companies, which will increase the competitiveness of the construction company in the market. Construction companies should pay more attention to the organization of the analysis to obtain high reliability of the results. This is a condition for improving the efficiency of management of construction companies.

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