БЮДЖЕТУВАННЯ ТА ФІНАНСОВЕ ПРОГНОЗУВАННЯ, ЯК ІНСТРУМЕНТИ ЗАБЕЗПЕЧЕННЯ ПРИБУТКОВОСТІ У БУДІВНИЦТВІ

The article examines the system of factors that influence the profitability of a construction enterprise in the context of modern global and national challenges. The review and critical analysis of scientific publications revealed the fragmentation of existing approaches to grouping factors of influence and the absence of a holistic systemic concept, which complicates the development and implementation of effective policy instruments for construction enterprises. Domestic and foreign practices on this issue are studied, due to various modern challenges, the reconstruction of residential and commercial real estate, digital transformation processes, the deficit of modern technological competencies and the influence of global trends in the development of construction information technologies. The internal and external (at the national and international levels) factors that determine the development of construction processes are generalized and systematized, and integrated factors that form a synergistic effect in the interaction of different management levels of construction costs are identified. The mechanism of interaction of instruments for ensuring the profitability of construction enterprises is substantiated.