TOOLS OF STRATEGIC ANALYSIS IN THE SYSTEM OF ACCOUNTING AND ANALYTICAL SUPPORT FOR MANAGEMENT OF THE DEVELOPMENT POTENTIAL OF A CONSTRUCTION ENTERPRISE

Abstract

The functional orientation, content and components of the accounting and analytical system as a man-agement toolkit, oriented to information about the company's development potential, were studied. It was determined that in the conditions of the current state of the national economy and in view of the prerequisites for the restoration of the national economy, the issue of developing preventive measures to increase the potential of enterprises in various spheres of the national economy is particularly important at the current stage. It is substantiated that for the infor-mation support of management processes at domestic enterprises, especially in the construction industry, it is extremely important to create a system of accounting and analytical support, oriented to the management of strategic potential. The significance and problematic aspects of the analytical component in this type of information systems are revealed in view of the needs of strategic management of the development of the enterprise. The instrumental arsenal of strategic analysis is presented and the expediency of its use in the systems of accounting and analytical support of the goal-oriented management subsystem of the processes of forming the economic potential of the construction enterprise is substantiated. It is proven that the use of methods and techniques of strategic analysis will contribute to the develop-ment of scientifically based optimal managerial decisions. Separate proposals have been formulated for the develop-ment of basic principles and directions for improvement (adaptation) of the concept of accounting and analytical provi-sion of potential management to ensure the economic development of the construction enterprise from the point of view of the array of information used for decision-making related to the support of stable functioning and capacity building by the business entity. The proposed disposition of strategic analysis is considered from the point of view of system integration with other functions of strategic management. The methodological basis of the study was general scientific methods of cognition, conceptual provisions of economic paradigms of sustainable development, the basic principles of the theory of strategic managemen as well as the research methods specific to the subject area.