Mechanism for management of working costs of construction industry enterprises

Introduction. Analysis of approaches to the formation of a mechanism for managing working capital of enterprises in the construction sector is an important aspect of research at the current stage of development of economic science, which necessitates the conceptualization of the categorical apparatus and the determination of options for its implementation. The purpose of the paper is to establish the types of working capital management mechanisms that can be applied in the economic activities of enterprises in the construction industry. Results. The options for a universal mechanism for managing working capital, which can be enterprises of the construction industry, were determined. When constructing the specified options, the provisions of theoretical and methodological support were used to systematize and characterize the main typological features (approaches) for the formation of a mechanism for managing working capital of enterprises of the construction industry, taking into account possible and relevant approaches to the implementation of the specified process, and methods for their identification were established. The specified approaches are built in accordance with certain methods, including: a chain method, conservative-effective and moderately conservative, effective approaches to managing the specified resources. Schemes of universal mechanisms for using the main methods (approaches) for managing the studied category of resources of enterprises of the construction sector were formulated. In particular, the following are presented: a universal mechanism for applying the chain method to manage working capital of enterprises in the construction industry, a universal mechanism for applying a conservative-effective approach to manage working capital of enterprises in the construction industry, a universal mechanism for applying a moderately conservative, effective approach to manage working capital of enterprises in the construction industry. Conclusions. The author's developments make it possible to develop and further improve methodological support in the specified direction, which allows them to be used for both scientific and practical purposes.