ASSESSMENT OF THE DEVELOPMENT OF CONSTRUCTION ENTERPRISES

Abstract

Summary. It is determined that the formation of the development of domestic enterprises is an important direction of the state. In recent years, slowdowns in the development of economic entities, reduction of their main indicators, production and economic potential have been established. Methodical approaches to determining the development of construction companies are formed on the basis of areas and features of its assess - ment, the use of appropriate methods and models. The purpose of the study is to determine areas for assessing the development of construction companies. The objectives of the study are: characteristics of areas for assessing the development of construction companies; development of a model for assessing the development of construc - tion companies; determination of practical aspects of development of construction enterprises. The directions of an estimation of development of the construction enterprises are defined: formation of information and analyti - cal maintenance concerning formation and use of money resources of the construction enterprises, definition of features of their activity; application of a generalizing model for determining the integrated indicator of development of construction enterprises; assessment of the coefficient, which takes into account the peculiarities of the functioning of construction companies using the method of expert assessments; determination of the integrated indicator of development of construction enterprises; interpretation of the obtained results. Creation of information and analytical support for the formation and use of cash of construction companies is carried out on the basis of forms of financial reporting, in particular the statement of cash flows at the beginning and end of the reporting period. The practical aspects of the assessment of corporate social responsibility of construction enterprises are formed. It is proposed to assess the development of construction companies on the basis of an integrated approach using the ratio of cash received as a result of the production and economic process and cash invested in this process, adjusted by an appropriate factor that determines the functioning of construction companies.