AUTOMATION OF ACCOUNTING OF FINANCIAL RESOURCES IN CONSTRUCTION

The views of economists regarding the problematic issues of accounting automation in construction has been analyzes. These problems include: constant change of the legislative framework; pricing policy for software products; functional filling; the presence of a significant number of counterparties; making payments through financial intermediaries; military actions; inability to purchase expensive software products, etc. The purpose of the article is to study the conditions for improving the ways of conducting automation of financial resources in construction. According to the State Statistics Service of Ukraine, it was found that over the past five years, the total area of residential buildings at the start of construction by type (m2 of total area) in 2022 was the lowest and amounted to 6,668,984 m2, which is 6,045,924 m2 less than in in 2021. The highest figure was reached in 2019 and was 14700707 m2. These indicators are largely related to the military aggression of the russian federation against Ukraine. In this regard, it is recommended that construction enterprises gradually abandon russian software products and choose Ukrainian or foreign software. The world's most popular software used in the construction industry was studied, including: Jonas Premier construction software, СoConstruct, Fondation software, BuilderTrend, СМиС, Procore, RedTeam, QuickBoks for Construction, Sage 300 Construction and Real Estate, Construction Accounting by СomputerEase. An overview of Sage 300 construction and property management software modules was conducted, including: Service Operations, Business Visibility, Document Management, Project Management, Service Management, and Property Management. It is proposed to allocate a separate module «Management of financial resources» in software for construction enterprises in order to improve accounting and control over them in future periods. In this module, it is worth highlighting operations related to: receipt and withdrawal of funds; emergence and repayment of receivables and payables; management reports are related to the management of financial resources. It was concluded that solving problematic issues of housing construction depends to a large extent on the established accounting of financial resources, therefore it is necessary to rationally automate them.