Oskoma O. Planning of the construction enterprise activity on the controlling basis

The dissertation focuses on the research of theoretic and methodical aspects of planning on the construction company based on controlling. The role and place of the controlling in the process of planning on construction companies is define. The controlling in the process of the construction enterprises activity operational planning involves the connection of the subsystem of operational and calendar plans, analysis and control of their implementation, evaluation of operational planning cost parameters for the coordination of strategic and operational financial goals (cost of the company and the cost of work execution on the construction projects). In that case the financial controlling introducing in planning and cost management based on value-oriented approach is necessitates and the possibility. A cost-oriented approach to the planning of a construction company based on controlling and a planning approach taking into account the influence of constraints were developed and proposed. The methodical approach to forecasting, control and correction of the building project cost realization and cost of the building enterprise is offer. The cost-oriented approach for the construction enterprise activity planning based on control is consideration on the estimation of resource, economic and financial implementation of projects by the resource, financial and cost constraints influence. That is enables the operative correction of the previous schedule of works and the budget of the project implementation on the basis of a choice in the current period the plan with minimal expenses and maximum resource support. The plan optimized based on cost adjustment and timetable should ensure the achievement of the economic cost planned size of the project and the cost of the construction company. The methodical approach to forecasting the cost of the construction project realization and the cost of the construction company based on the combination of the method of economic value added (EVA) and the earned value method, which in operative planning allows taking into account the operational changes in achieving the strategic objectives, is proposed. It is involves the calculation of the EVA for all projects of the construction company, the amount of which forms the value of the construction company as a whole. The methodical approach to controlling and adjusting the cost of projects realization based on determines the forecast value of EVA index of the project in relation to the estimated value of the allowable deviations in EVA. The analysis of the dynamics of deviations requires a decision for adjust the implementation of the construction project on the basis of resource, economic and financial implementation of projects review with the definition of the construction duration with a minimal value. It should ensure the planned EVA achievement and the cost of the construction company increase in the construction projects implementation result. Methodical approach for the plans objects construction base on the integrated consideration the basic parameters of construction in the conditions of restrictions. It based on the assessment of the construction company cost, which involves the use of the method of economic value added and the earned value method within a certain sequence of the financial controlling implementation. Solving the task of the duration of operational-calendar plans determining with minimal costs, involving, if necessary, additional resources based on the construction of a works schedule in the network model form involves the establishing of the dependence of the cost of work determining in accordance with their duration.