HISTORICAL AND EVOLUTIONARY ANALYSIS OF FACTORS IN THE DEVELOPMENT OF MANAGEMENT REPORTING OF CONSTRUCTION ORGANIZATIONS — DEVELOPERS

Due to the growth of the housing construction industry in the Russian Federation in the period from 2018 to the present time within the framework of the federal project “Formation of a Comfortable Urban Environment” both in terms of the number of construction organizations — developers and the rise in the housing commissioning rate, there is an increased attention to the management reporting of construction organizations — developers on the part of interested parties, among which most of them are shareholders, government agencies controlling this industry. Over the past few decades, the methodology for the formation of management reporting has changed in connection with the list of newly appeared factors, which the author classifies as external and internal. The article provides a brief overview of the most significant factors of the historical and evolutionary development of management reporting of construction organizations, examines the influence of the selected types of factors on the development of management reporting and its main elements. Previously, the historical and evolutionary analysis of the listed factors that have appeared in recent decades and have an impact on the management reporting of construction organizations-developers, formed on the basis of IFRS requirements, was not carried out. The object of the study is the management reporting of construction organizations — developers. According to the results of the study, through the application of the observation method, the author identifies a number of historical events over the past few decades in related fields that have significantly influenced the conceptual framework of the main elements of management reporting of construction organizations — developers. These changes have a positive impact on the process of preparing management reports of developers, as they are aimed at improving the quality and reliability of management reports of construction organizations, as well as increasing the investment attractiveness of construction organizations — developers.

management reporting of developers, principles of management reporting, development of management reporting, International Financial Reporting Standards / IFRS, International Standards on Auditing / ISA, internal control, internal management reporting of the developer, production reporting, the essence of management reporting, the role of management reporting, classification of management reporting

Mozhina E. L. Historical and evolutionary analysis of factors in the development of management reporting of construction organizations — developers. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2024;3(68):105—113. DOI: 10.25683/VOLBI.2024.68.1071.