FORMATION OF THE FINANCIAL STRUCTURE OF THE CONSTRUCTION ENTERPRISE FOR DRAWING UP BUDGETS

Abstract

The purpose of this scientific article is a detailed study and analysis of the process of forming the financial structure of a construction enterprise, taking into account its specifics and needs for increasing the efficiency of budgeting. In addition, the article is aimed at identifying potential advantages and risks associated with the chosen financial strategy and providing recommendations for managing the company's financial resources, taking into account its strategic goals and needs. The relevance of this scientific article appears in the context of the constant need of construction enterprises to improve financial management and optimize budgeting. Modern economic conditions and instability in the market require enterprises to effectively manage financial resources to ensure stability and competitiveness. Therefore, the study of factors affecting the formation of the financial structure and their optimization is of great practical importance for enterprises in the construction industry. To achieve the goal, a complex research methodology was used, which included the analysis of financial statements of construction enterprises, economic modeling and methods of statistical analysis. The obtained results of the study testify to the important influence of various factors on the formation of the financial structure of the construction enterprise. In particular, the importance of sources of financing, such as own funds, credit resources and investment funds, in the process of forming this structure is highlighted. It is also important to note that the results of the analysis make it possible to develop recommendations for managing the financial resources of construction enterprises in order to increase their efficiency and competitiveness. Summing up, the obtained results reflect the need for careful planning and analysis of financial processes to achieve success in the construction industry. The practical value of the article lies in the possibility of using the obtained results to improve budgeting processes at construction enterprises. The recommendations resulting from the research can be useful for financial managers and leaders of construction enterprises in solving issues of ensuring financial stability and effective management of resources.