Certain features of finances of construction enterprises

The article deals with the essence of finance and the specific features of financial relations inherent in the construction enterprises. The author examines certain aspects of finances of construction companies caused by the features of the construction industry. The research of specific features of financing, balance sheet structure, accounting and management accounting, management of working capital of construction companies is presented. It was revealed that in most construction companies in Ukraine current assets outweigh non-current assets and exists low levels of equity and long-term liabilities. At the same time, analyzed data indicates that enterprises follow the golden rule of financing and are financially robust in terms of fulfillment of obligations.