Adamska I. Accounting and analysis in the process of creating of the enterprise’s value (on the example of enterprises in the construction industry in Ukraine)

The object of the study is the process of accounting and analysis of the value creation of enterprises in the field of housing construction. The purpose and task of the study is the development of theoretical provisions, methodological foundations and practical recommendations for improving the process of the value creation o the enterprise. The theoretical and methodological basis of the study is the methods of modeling, integration and detailing; analysis and synthesis; dialectical, systemic and complex approaches; general scientific methods of knowledge of economic phenomena and processes. The study methodology was based on observation, analysis, synthesis and aggregation of the received information, formation and approval of the elements of the methodology in the practical activities of housing construction enterprises. The scientific novelty of the obtained results lies in the generalization of theoretical provisions and the development of scientifically based practical recommendations regarding the formation of the process of creating the value of housing construction enterprises. Improved: the accounting model of the value creation of the enterprise, which takes into account the specifics in the field of housing construction; the terminology of the concept of “value creation”, the impact of accounting principles was investigated and the main ones were presented in the form of a structural model. A matrix of the financial status of housing construction enterprises was built and an algorithm for choosing a method of estimating the value of a construction enterprise was developed. The calculation of the coefficient of the value creation in enterprises of the construction industry is offered: LLC “Prof Bud”, PE “Invest Rodyna», LLC “Kulychivka”, LLC “Domobudivnyk” which will provide information on the effectiveness of creative processes, taking into account the costs of attracting all capital components, taking into account the information requests of all groups of stakeholders and applying it as an effective tool in the course of value-oriented management of the enterprise. VALUE CREATION, ACCOUNTING, ANALYSIS, ENTERPRISE VALUE MODEL, MANAGEMENT EFFICIENCY, CONSTRUCTION INDUSTRY.