ORGANIZATION AND CONDUCT OF MANAGERIAL ACCOUNTING OF BUSINESS PROCESSES IN CONSTRUCTION ENTERPRISES TO ACHIEVE MANAGERIAL OBJECTIVES

Abstract

Introduction. The article examines the theoretical and practical aspects of organizing and conducting managerial accounting of business processes in construction enterprises in the context of achieving management objectives. The feasibility of integrating process-oriented and goal-oriented approaches within the managerial accounting system is substantiated, taking into account the specifics of construction activities, which are characterized by long production cycles, multi-level organizational structures, and significant resource intensity.

Purpose. The aim of the research is to develop an integrated model for organizing and conducting managerial accounting of business processes in construction enterprises based on process-oriented and goal-oriented approaches to achieve managerial objectives.

Materials and Methods. The research materials included scientific works of domestic and foreign authors in the field of managerial accounting and construction enterprise management, as well as practical data from the activities of construction companies. In the course of the study, a systemic approach was applied to comprehensively analyze the organization of managerial accounting and identify interconnections between its components, a process-oriented approach was used to examine the sequence and interaction of business processes within enterprises, and a goal-oriented approach was applied to determine key managerial accounting outcomes and assess their impact on decision-making. Comparison and generalization methods were employed to identify patterns in the development of accounting processes and to structure information, which allowed the practical approaches of different enterprises to be compared, and modeling methods were used to develop an integrated model of organizing and conducting managerial accounting, which ensures the formation of relevant managerial information and supports strategic and operational decision-making.

Results. The study identified the key stages in organizing managerial accounting and established their interconnections with the main business processes of construction enterprises. An integrated model for organizing and conducting managerial accounting of business processes was developed, which ensures the formation of relevant managerial information, increases cost transparency, and facilitates informed managerial decisions.

Perspectives. In future research, it is suggested to focus on adapting the model for different types of construction enterprises, integrating managerial accounting with digital business process management platforms, and improving methods of modeling and analyzing business processes to enhance the accuracy of managerial decisions, which will increase the efficiency of construction enterprise management and contribute to the implementation of modern digital tools in their management practices.