FINANCIAL REPORTING AS AN INFORMATIONAL RESOURCE FOR MANAGING CONSTRUCTION ENTERPRISES

Introduction. Considering the priority significance of the construction industry for the economic development and post-war reconstruction of Ukraine, it is essential to ensure the effective management of construction enterprises and expand opportunities for attracting investments. Financial reporting plays an important role in this process, as it promotes transparency in the financial and economic activities of construction enterprises and builds trust among investors and partners. Purpose. The objective of this article is to investigate the challenges and prospects of the construction industry in Ukraine and to elucidate the role of financial reporting in decision-making processes related to ensuring effective management of construction enterprises, partnerships, and investment policies.