СИСТЕМА КОНТРОЛЮ РЕЗУЛЬТАТИВНОСТІ ПЛАНУВАННЯ ДОХОДІВ ПІДПРИЄМСТВ В СФЕРІ ДЕВЕЛОПМЕНТУ ЖИТЛОВОЇ НЕРУХОМОСТІ

In conditions of instability in the residential real estate market and increased competition among development companies, the need to create an effective control system for revenue planning effectiveness becomes urgent, since the success of investment and construction projects depends on the accuracy of forecasting and monitoring of financial indicators. The aim of the research. Development of theoretical and methodological foundations and practical recommendations for forming a comprehensive control system for revenue planning effectiveness of residential real estate development enterprises in a changing market environment. The subject of the research. Theoretical and methodological foundations and applied tools of the control system for revenue planning effectiveness of residential real estate development companies. The methods of the research. The research is based on systematic and process approaches using methods of economic analysis, mathematical modeling, statistical analysis, controlling methods and project management theory. The hypothesis of the research. Implementation of an integrated control system for revenue planning effectiveness that combines preventive, current and retrospective control allows to increase forecasting accuracy and efficiency of financial results management in residential real estate development projects. The statement of basic materials. An author's definition of the revenue planning effectiveness control system as a multifunctional mechanism for monitoring, analyzing and adjusting planned profitability indicators throughout the entire life cycle of a development project is proposed. A structural-functional model of the control system and a complex of key performance indicators have been developed. The originality and practical significance of the research. An innovative approach to building a control system for revenue planning effectiveness of development companies has been developed, which ensures integration of preventive, current and corrective control through a unified system of key performance indicators and early warning of deviations. Conclusions and perspectives of further research. The necessity of a systematic approach to controlling the effectiveness of revenue planning for residential real estate development companies is substantiated. Further research is related to improving the methodology for controlling revenue planning of residential development enterprises in conditions of increasing project complexity and market environment volatility.