Accounting and control of auxiliary material resources in the management of financial security in construction
Authors: Derii Vasyl , Gumenna-Derii Mariia 
Published: April 2023

Introduction. In the field of construction, in addition to the main material resources, which are building materials, auxiliary material resources are used, which include: electricity, natural gas, solid fuel (coal, peat, firewood), liquid fuel (diesel fuel, gasoline, biofuel) , water, heat energy, spare parts, repair materials, etc. In the cost structure of a construction enterprise, auxiliary material resources occupy approximately 5-10 %, however, they have a certain influence on the volume of expenses of the construction industry enterprise and the cost price of construction products (works, services). The rational use of auxiliary material resources ensures their savings and has a positive effect on the final financial result of the construction enterprise and, ultimately, on the level and efficiency of financial security management in construction.The purpose. The purpose of the study is to find out the specifics of accounting and control over the use of electricity, natural gas, water and other auxiliary material resources in construction and the degree of their influence on the volume of expenses of the construction enterprise and ensuring the economy of such resources.Methods (methodology). Applied methods of the system approach and data summarization - to improve the methodology and organization of accounting and control of auxiliary material resources of the construction enterprise and its segments; graphic method - for building a scheme of classification of auxiliary material resources in construction; tabular - to characterize the volumes of some auxiliary material resources used in the construction of Ukraine in 2020 and to determine their specific weight in the all-Ukrainian consumption of them, etc.The results. It is proposed to call those material resources that do not belong to the main material resources (building materials, construction structures, assemblies and parts) as auxiliary material resources (AMR) in construction. It is noted that the auxiliary material resources include: electricity, natural gas, solid fuel (coal, peat, firewood), liquid fuel (diesel fuel, gasoline, biofuel), water, thermal energy, spare parts, repair materials, etc. and auxiliary material resources are strategic reserves of both a certain subject of entrepreneurial activity and the state in general. It is noted that at all (without exception) objects of consumption of electric energy, solid and liquid fuel, natural gas, heat energy, water, etc. It is proposed to separate the relevant sub-accounts in the accounting system: “Electric energy”, “Natural gas”, “Solid fuel”, “Liquid fuel”, “Heat energy”, “Water supply”, “Water drainage”, “Spare parts”, “Repair materials” etc. The importance of control over the effectiveness of the use of auxiliary material resources in construction is emphasized, which, first of all, should be a responsible internal control and be aimed at minimizing costs and maximizing the income of operational construction activities.Prospects. In the future, it is expedient to more thoroughly study the methodology and organization of accounting and control of the use of auxiliary material resources in sub- sectors of construction, in particular in road and industrial construction in Ukraine, as well as in other countries of the world that have positive experience in this direction.