Chizhishin O. Accounting and analysis of non-operating activity of enterprises

The object is non-operating activity of construction companies. The purpose is the research of theoretical bases and methods of recording and analysis of revenues, expenditures and financial results from non-operating activities of construction companies and the development of practical recommendations for their improvement. Methods are based on dialectical approach and the use of empirical methods.Results are theoretically determined role of economic essence of non-operating activities, it is solved a number of issues to improve the methods of recording and analysis and reflecting the results of this activity in the economic practice of construction companies. The novelty: it is improved classification of revenues and costs of construction companies, synthetic and analytical accounting of non-operating income and expenses, the procedure of analytical evaluation of the dynamics of individual indicators and structural changes in the formation of revenues, structural changes in the formation of revenues, expenses and financial results of non-operating activity of construction companies. It is introduced in the activities of JSC "Design-construction association" Lvivmiskbud ", LLC" Ternopilbud ", LLC" Dobrobud "Ternopil, in the learning process of the Ternopil National Economic University. The sphere of use is recording and analysis in construction.