АКТУАЛЬНІ ПРОБЛЕМИ БЮДЖЕТУВАННЯ ВИТРАТ БУДІВЕЛЬНИХ ПІДПРИЄМСТВ В УКРАЇНІ

Abstract

The article is devoted to the study of the current problems of developing the budget structure and budgeting the costs of construction enterprises. The analysis of the dynamics of construction in Ukraine for 2012-2022, conducted according to statistical data, showed an increase in production volumes, despite the impact of negative factors. It is emphasized that the economic and managerial aspects of the activity of construction enterprises, including drawing up a consolidated budget, are largely determined by the specific features of construction as a branch of the economy. When developing the list and structure of operating budgets, construction enterprises need to take into account both their own production capacity and the rhythm of the supply of raw materials, materials and components, and a number of influencing factors. It is important to make assumptions about the probability of external influence on the components of construction works by other participants in the construction process (investors, designers, subcontractors, etc.). Thus, changes in the schedule of investment receipts, non-compliance with the terms of the contract by suppliers of raw materials or materials, inaccuracy of the developed estimate documentation can lead to additional costs. Since construction is one of the most material-intensive industries, preparation of the budget for material costs is of priority. It is noted that the budgeting of the wage component and deductions for social events should contribute to the motivation of workers at existing enterprises and reduce the turnover of qualified personnel in conditions of labor shortage. Due to budgeting, it is possible to carry out preliminary control over costs, in order to prevent irrational use of resources and to check compliance with the accepted standards of costs for individual construction works. It was determined that the budgeting process, as an element of financial planning, has prospects for use in calculating the forecasted values of the revenues of enterprises of the relevant branch of the national economy, which is especially important in the conditions of recession of the country's economy in a state of war.