The article reveals the interdependence Problem statementToday, there are inconsistencies of the current accounting with the enterprise economic security requirements, because the different user

The article proposes to consider the theoretical and methodological foundations of accounting and analysis of equipment overhaul costs. The study of the literature showed that it is necessary to develop recommendations for improving accounting and analysis in real situations at the enterprise. For equipment that needs repair abroad, the authors suggest not to sell it as non-working (scrap metal), but to export and repair it abroad. The procedure for accounting for equipment repair costs abroad is proposed. To improve the analysis of equipment overhaul costs, the authors proposed an algorithm for equipment overhaul cost analysis, which will provide a balanced and reasonable cost estimate. To obtain relevant information for this analysis, the authors have formed requirements for sources of information for financial and economic analysis of non-current assets. The developed proposals will allow companies to improve accounting and analysis of equipment overhaul costs, which in turn will lead to cost savings and strengthen the company's competitive position.

The article is devoted to the study of organizational and methodological tools for controlling the reserves of the capital of the enterprise. The place of control of capital reserves of the enterprise in the classification of financial control and the function of controlling capital reserves is investigated.The purpose of the article is to analyze and reveal organizational and methodical approaches to controlling the company's capital reserves. It is substantiated that the control of capital reserves performs the following functions: preventive (prophylactic, warning, protective); informational (cognitive, communicative); corrective (regulatory); mobilizing and educational. In accordance with the essence, purpose and functions of control of capital reserves, its purpose is to establish compliance of the volume and structure of the capital reserves formed at the enterprise with their normative indicators, the value of which ensures the enterprise's ability to resist negative phenomena and activity processes, to cover the damages or losses caused by them.In the context of achieving the goal, the main tasks of the control of capital reserves of the enterprise were formulated and their compliance with the functions of this control was established, its subjects and main objects were identified in accordance with them. The organizational and methodological toolkit of capital reserve control has been formed as a set of control actions performed by the subjects of this control using specified control methods in accordance with the forms of its implementation. The regulatory influences that should be implemented in order to eliminate deviations identified as a result of the control of capital reserves of enterprises have been determined.

Crisis phenomena and speculations in housing construction led to strict state regulations to attract financing and investments in this area. In addition, an additional participant (intermediary) was entered into the system of economic relations, whose mission is to supervise and control the timely execution of construction and installation works and the effective use of financial resources received from investors. One of the possible forms of functioning of such intermediaries is joint investment institutes. Orienting these institutions to satisfy the interests of various groups of participants – investors and developers – requires establishing an appropriate management information support system, which is mainly based on accounting data. At the same time, the issue of taxation of operations for financing housing construction through joint investment institutions is no less relevant. The article is devoted to disclosing the peculiarities of accounting and taxation of housing construction financing processes through the creation of joint investment institutions. The methodological basis of this research is the methods of imperative analysis, deduction, graphic and comparison. The legislative and normative regulation of the functioning of joint investment institutes, particularly for the needs of the organization of housing construction financing, has been studied. Proposals regarding the accounting of the activity of corporate and mutual investment funds, as well as operations involving their attraction of investments to finance housing construction are substantiated. The peculiarities of taxation of these transactions with income tax and value-added tax under the imperatives of Ukrainian tax legislation are characterized. The practicality of using joint investment institutes as a mechanism for financing housing construction in Ukraine was argued to minimize investment risks, control spending and tax burden planning.

Abstract. The article examines the processes of housing construction financing through the mechanism of creating funds for real estate transactions from the standpoint of legal and scientific-theoretical justification. The interrelation of legal, tax, and accounting aspects in the process of housing financing through real estate funds and the impact of the issuance of property certificates as equity instruments on the activities of managers of real estate funds are determined. In the context of providing the housing with financial resources, the dynamics of the index of capital investment in housing construction and the commissioned area of residential real estate as indicators of housing development are analyzed in recent years in Ukraine. It is determined that the current Ukrainian legislation provides five mechanisms of financing of housing construction: construction financing funds, housing cooperatives, real estate funds, mutual investment institutions, issuance of interest-free (target) bonds. However, not all of them are widely used. In the course of the research, it was established that real estate funds are created for the owners of certificates of this fund to receive income from real estate transactions. Certificates of the real estate fund, which the manager issues when creating such a fund, are securities that certify the right of its owner to receive income from investing in real estate transactions and are in their economic essence equity securities.      Emphasis is placed on the accounting aspect of such financing as the main source of financial information for managing the activities of the real estate fund. To improve the accounting and analytical support for the management of such a fund, the correspondence of accounts is proposed to reflect the typical business transactions related to the management of the property of the real estate fund. Based on a critical analysis of the current domestic legislation, the tax consequences of the processes of housing construction financing through the mechanism of creating funds for real estate transactions are substantiated. Keywords: financing, housing construction, real estate fund, objects of accounting, taxation. JEL Classification G23, H25, L74, M41, R21 Formulas: 0; fig.: 2; tabl.: 1; bibl.: 22.