Development of the Elements of the Mechanism Accounting and Analytical Support of Economic Security of Construction Enterprises

Abstract

For effective ensuring economic safety of subjects of construction business it is expedient to consider specifics of their functioning, including features of system of management, organizational structure, system of controlling, the reporting, etc. At the same time, in some cases, the conduct of control procedures, as well as «traditional» security measures does not ensure the economic security of construction enterprises in full, as often information about the facts of economic life is considered without taking into account aspects of their reflection in financial, managerial and tax accounting. The formation of accounting information in financial, managerial and tax accounting involves a large number of unresolved issues on the allocation of threats, including the financial position of the construction company, p. All this requires the development of elements of the mechanism of accounting and analytical provision of economic security of construction enterprises. The article defines and substantiates the criteria for ensuring the economic security of accounting, consisting in the correct application of the principles of financial, managerial and tax accounting, offers new and improved indicators characterizing the point of occurrence of threats to the financial position of the construction company. Recommendations on determination of break-even point which purpose is measurement of sensitivity of the received profit to the arising threats of economic security are resulted. The proposal for the revision of the grouping of costs into variable, constant, quasi-variable, semi-fixed, with the purpose of improving methods of determining the required breakeven point.