Construction is a leading industry sector of the Russian national economy, which is essential for the expansion of fixed assets, the structural restructuring of the economy, and the development of human well-being. The main feature of the construction industry is the variety of organizational and economic forms of the construction production process, a large number of participants with various functional goals and objectives, and the significant dependence of the construction production process on natural conditions. The economic potential, possessed by construction enterprises, should be used effectively. This is the main task of management. At the same time, the use of economic potential is fraught with risks. Their identification is included in the scope of economic analysis. To assess the risks in the use of economic potential, it is subdivided into resource, production and financial. Each of them has its own system of indicators. As a risk assessment method, a statistical one based on the calculation of the coefficient of variation was chosen. The values of the coefficients of variation help to determine the risk zone: allowed, critical or catastrophic. The identification of risk zones is the purpose of this article. Obtaining information on the risk category contributes making management decisions.

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In conditions of environmental instability and uncertainty, one of the factors for the effective functioning and development of a construction company is high-quality and continuous cost management. The cost management process is aimed at maximizing profits by increasing the efficiency of the use of all resources. It requires constant monitoring to make adjustments to the planned costs and their amounts. Cost management is impossible without careful analysis. Along with the traditional methods of cost management, it is advisable for construction companies to apply functional cost analysis, which is an effective tool for optimizing costs and the quality of production functions performance. The research studies a construction company. Particular attention in the study is paid to indirect costs due to an increase in their share in the structure of the construction products cost. Within the framework of the functional cost analysis, an ABC analysis was carried out and a Pareto curve was modelled. It allowed us to focus on the allocated cost areas and classify the processes into main, basic and supportive ones. The significance of the identified processes was determined using the paired comparisons method. The results obtained allow us to draw a conclusion about the correspondence of the share of cost items and their significance for the analyzed construction company. The research materials are of interest and practical importance for the CEOs of construction companies.