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

Detalhes bibliográficos
Autor(a) principal: Gumenna-Derij, Mariia
Data de Publicação: 2022
Outros Autores: Khorunzhak, Nadiya, Poprozman, Nataliia, Berezka , Kateryna, Kruchak , Lyudmila
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Independent Journal of Management & Production
Texto Completo: http://www.ijmp.jor.br/index.php/ijmp/article/view/1901
Resumo: 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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spelling Modeling, accounting and control of formation and use of resources (on the example of the construction industry)Resources (Material, Technical, Financial)AccountingResource FormationResource UseModellingCanonical Correlation AnalysisAnalytical ModelsConstruction IndustryThe 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.Independent2022-05-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://www.ijmp.jor.br/index.php/ijmp/article/view/190110.14807/ijmp.v13i3.1901Independent Journal of Management & Production; Vol. 13 No. 3 (2022): Independent Journal of Management & Production (Special Edition ISE, S&P); s123-s1442236-269X2236-269Xreponame:Independent Journal of Management & Productioninstname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)instacron:IJM&Penghttp://www.ijmp.jor.br/index.php/ijmp/article/view/1901/2188Copyright (c) 2022 Nadiya Khorunzhak, Mariia Gumenna-Derij, Nataliia Poprozman, Lyudmila Kruchak , Kateryna Berezka http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessGumenna-Derij, Mariia Khorunzhak, NadiyaPoprozman, NataliiaBerezka , KaterynaKruchak , Lyudmila2022-05-01T19:30:50Zoai:www.ijmp.jor.br:article/1901Revistahttp://www.ijmp.jor.br/PUBhttp://www.ijmp.jor.br/index.php/ijmp/oaiijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||2236-269X2236-269Xopendoar:2022-05-01T19:30:50Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)false
dc.title.none.fl_str_mv Modeling, accounting and control of formation and use of resources (on the example of the construction industry)
title Modeling, accounting and control of formation and use of resources (on the example of the construction industry)
spellingShingle Modeling, accounting and control of formation and use of resources (on the example of the construction industry)
Gumenna-Derij, Mariia
Resources (Material, Technical, Financial)
Accounting
Resource Formation
Resource Use
Modelling
Canonical Correlation Analysis
Analytical Models
Construction Industry
title_short Modeling, accounting and control of formation and use of resources (on the example of the construction industry)
title_full Modeling, accounting and control of formation and use of resources (on the example of the construction industry)
title_fullStr Modeling, accounting and control of formation and use of resources (on the example of the construction industry)
title_full_unstemmed Modeling, accounting and control of formation and use of resources (on the example of the construction industry)
title_sort Modeling, accounting and control of formation and use of resources (on the example of the construction industry)
author Gumenna-Derij, Mariia
author_facet Gumenna-Derij, Mariia
Khorunzhak, Nadiya
Poprozman, Nataliia
Berezka , Kateryna
Kruchak , Lyudmila
author_role author
author2 Khorunzhak, Nadiya
Poprozman, Nataliia
Berezka , Kateryna
Kruchak , Lyudmila
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Gumenna-Derij, Mariia
Khorunzhak, Nadiya
Poprozman, Nataliia
Berezka , Kateryna
Kruchak , Lyudmila
dc.subject.por.fl_str_mv Resources (Material, Technical, Financial)
Accounting
Resource Formation
Resource Use
Modelling
Canonical Correlation Analysis
Analytical Models
Construction Industry
topic Resources (Material, Technical, Financial)
Accounting
Resource Formation
Resource Use
Modelling
Canonical Correlation Analysis
Analytical Models
Construction Industry
description 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.
publishDate 2022
dc.date.none.fl_str_mv 2022-05-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://www.ijmp.jor.br/index.php/ijmp/article/view/1901
10.14807/ijmp.v13i3.1901
url http://www.ijmp.jor.br/index.php/ijmp/article/view/1901
identifier_str_mv 10.14807/ijmp.v13i3.1901
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv http://www.ijmp.jor.br/index.php/ijmp/article/view/1901/2188
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Independent
publisher.none.fl_str_mv Independent
dc.source.none.fl_str_mv Independent Journal of Management & Production; Vol. 13 No. 3 (2022): Independent Journal of Management & Production (Special Edition ISE, S&P); s123-s144
2236-269X
2236-269X
reponame:Independent Journal of Management & Production
instname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)
instacron:IJM&P
instname_str Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)
instacron_str IJM&P
institution IJM&P
reponame_str Independent Journal of Management & Production
collection Independent Journal of Management & Production
repository.name.fl_str_mv Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)
repository.mail.fl_str_mv ijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||
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