INFORMATION SUPPORT OF THE MANAGEMENT ACCOUNTING SYSTEM AT CONSTRUCTION ENTERPRISES: A SYSTEMATIC APPROACH

This article explores a systems approach to studying information support for building an effective management accounting system in construction enterprises. The paper analyzes the key components of an information system that contribute to the optimization of accounting processes, improve decision-making, and enhance the overall efficiency of the enterprise. It emphasizes the integration of various types of information flows necessary for managing construction projects, finances, resources, and personnel. Special attention is given to the role of automated systems and modern technologies in ensuring continuous data collection, processing, and analysis. The study demonstrates how an integrated approach to information support can help streamline operations, reduce costs, and improve the quality of decision-making. The paper also examines the relationship between information management and operational efficiency in construction, highlighting the importance of real-time data for effective project monitoring and resource allocation. Moreover, the article discusses the challenges and barriers faced by construction enterprises in implementing advanced information systems, including issues related to data security, system interoperability, and staff training. The aim of the study is to develop recommendations for implementing a systems approach to build an effective management accounting system in construction enterprises, which will contribute to enhancing their competitiveness. By applying a systems thinking framework, the research proposes a set of recommendations for the development of information management systems that align with the specific needs of construction enterprises. The results of the study can be used to improve management practices in the construction industry, contributing to increased competitiveness and operational effectiveness. This research provides valuable insights for practitioners, managers, and researchers interested in the implementation and optimization of management accounting systems in the construction sector, with a focus on leveraging technology to enhance business performance.