Information and Methodological Support of the Financial Control Procedure for Construction Industry Enterprises
N. Yu. Malova
Donbas National Academy of Civil Engineering and Architecture
Annotation: The essence of financial control and its types are considered in the article. It is revealed that financial control has historically emerged as a state control, and the subjects of the GFC have been identified. Based on the analysis of existing approaches in modern economic science, the objects of state financial control are specified. The role of the construction industry in the reproduction of fixed assets of the Donetsk People’s Republic in the current socio-political conditions has been determined. It is substantiated that the basis for the formation of an information and methodological base for financial control at the enterprises of the construction industry is the diagnosis of their financial condition. The stages of diagnosing the financial condition of an enterprise are formulated. The article presents a methodology for calculating indicators of the financial condition of an enterprise by groups: indicators of property status, indicators of liquidity, business activity, solvency, profitability, as well as final indicators of financial and economic activity in absolute terms.
Keywords: financial control, information and methodological support, analysis, enterprise, construction industry.
Pages: 29-37.
Link for citation: Malova, N. Yu. Information and Methodological Support of the Financial Control Procedure for Construction Industry Enterprises. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2022. – Vol. 18, N 1. – Р. 29-37. – URL: https://donnasa.ru/publish_house/journals/esgh/2022-1/03_malova.pdf (date of access: 01.09.2024). (in Russian)
Vol. 18, N 1 (2022)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture