Accounting and analytical tools for assessing the potential of construction companies within a strategic management framework

Abstract

The authors have investigated the role of accounting and analytical support in the system of management and assessment of the potential of construction enterprises in the context of an unstable economic environment, the digitalization of the economy, and the transformation of market relations. The importance of information as a strategic resource that ensures the creation of a high-quality information base for effective managerial decision-making has been substantiated. The essence of accounting and analytical support is defined as an integrated system for the collection, processing, summarization and interpretation of information on the financial and economic activities of an enterprise. Its significance in the process of diagnosing the potential of construction enterprises is revealed through the assessment of resource capabilities, financial stability, investment attractiveness and competitiveness. The main qualitative characteristics of information have been examined, in particular reliability, completeness, timeliness, relevance, comparability and accessibility, which determine the effectiveness of diagnostic procedures and the soundness of management decisions. It has been established that the use of modern accounting and analytical tools facilitates a comprehensive assessment of the enterprise’s condition, the timely identification of internal reserves and risks, as well as the improvement of the effectiveness of enterprise potential management in a dynamic external environment.