ОСОБЛИВОСТІ ОЦІНЮВАННЯ РЕЗУЛЬТАТИВНОСТІ ДІЯЛЬНОСТІ БУДІВЕЛЬНОГО ПІДПРИЄМСТВА В КОНТЕКСТІ ЗРОСТАННЯ ЙОГО КОНКУРЕНТНИХ ПЕРЕВАГ

Abstract

The ability of an enterprise to form its competitiveness depends on the amount of competitive advantage that the enterprise creates in the course of its economic activity. In order for the company to have high performance, it is necessary to carry out a constant analysis of the costs of the enterprise. The purpose of cost management is to reduce or optimize and increase the efficiency of economic processes. Cost management of the enterprise involves the implementation of such functions as the development, adoption, implementation and control of management decisions. The peculiarities of the construction industry distinguish it from other economic sectors by certain features. Therefore, there are some differences in the cost management of a construction enterprise. The need to forecast construction costs should be long-term, but the difficulty of such planning lies in the uncertainty of external factors in the future. Changes in the price of materials, demand, inflation, tax conditions as well as the emergence of new competitors can significantly affect costs. Among the modern methods of cost management, there are those that should be implemented for construction enterprises. This is, for example, a standard-cost, which involves determining the regulatory cost of production, identifying deviations from existing standards by location and reasons for their occurrence. The application of CVP-analysis in the activities of construction enterprises is the most appropriate, because it allows to determine the optimal proportions between variable and fixed costs, price and sales and also helps to plan the amount of profit. In essence, this analysis is quite simple, based on known indicators and allows to quickly evaluate the impact of the size and structure of costs as well as sales on profit and analyze its dependence on price levels and production structure, justify marketing strategy. The research that has been conducted in this article allows to recognize the key role of performance indicators, based on cost management, in the formation of competitive advantages of modern enterprises and the need to constantly monitor the dynamics and structure of its costs. Therefore, cost indicators can be used to assess the effectiveness of the enterprise as a whole. It is important for a construction enterprise to fully take into account all factors that may affect planning, accounting and cost analysis.