MANAGEMENT REPORTING AS A FACTOR FOR ENSURING THE EFFICIENCY OF MANAGEMENT OF SALES ACTIVITIES OF CONSTRUCTION INDUSTRY ENTERPRISES

During the conducted research it was determined that the effective introduction of business is in constant dependence on many external and internal factors, and an auxiliary tool that allows to clearly understand the trends in activity and predict the prospects for business development is achieved through the use in practical activities of the management accounting functionality, which is based on the collection and processing of information with its subsequent generalization into management reporting. It was noted that management reporting is the basis for further management decision-making and is an exclusively internal and non-unified, in a broad sense, information system of indicators closed from the external environment, and sometimes conference information with limited access, which constitutes a trade secret, therefore the issue of determining the effectiveness of management and accounting approaches and indicators is relevant for any commercial enterprise. The main factors that influence the development of trust of potential consumers in construction industry enterprises and the relationship between information components that form management reporting and that influence the adoption of management decisions regarding the implementation of sales policy have been identified. The main approaches and stages of forming an information array depending on the state of construction and installation work to increase the efficiency of sales activities are formulated. It is proposed to introduce an indicator that characterizes the time period of organizing pre-sales preparation and direct sales, since it will reflect the expediency of developing a specific type of work or product and organizing a marketing strategy for the most financially profitable sales. It is emphasized that the formation of management reporting is actually a generalization of performance indicators of various economic directions, which provides management with information about the state of affairs and development prospects, the necessary adjustments to the activities of the enterprise, including reflecting the influence of internal and external factors on pricing policy and financial results