Introduction. In the process of managing the logistics activities of these enterprises, an important role is given to control over costs and resource savings. These components of management allow to constantly monitor the pace of housing construction and identify problems that arise there in order to eliminate objective obstacles, ensure compliance with construction schedules at the stages of the construction process, delivery of finished housing to individual customers in the agreed time and with declared, in contractual obligations, its quality.Purpose. The purpose of the article is to critically analyze publications on the problems of economic control of costs and resource savings, logistics activities in enterprises, including construction, and to develop their own position and proposals of the authors to solve these problems.Method (methodology). In the process of researching this topic, the following methods were used: monographic – in order to study the literature on economic control over costs and resource savings in the process of logistics activities of construction companies; regulatory and legal support – in order to identify violations of Ukrainian legislation in the field of construction and logistics; tabular – to build a table on the methodology of audit control of logistics costs and their resource savings in the process of logistics activities of construction companies, etc.Results. Control over logistics costs (state and domestic) and savings (overspending) of resources in construction enterprises should be carried out in the form of monitoring, verification, aimed at their rational use of resources (building materials and structures, electricity, fuel, lubricants, water, etc.), that is, to save money during the design of the construction object, preparation of the construction site for the beginning of capital construction, the implementation of direct construction and installation work, delivery- acceptance of the constructed object into operation.Bankruptcy of the construction company «Elita-Center», Bank «Arcade», serious violations in the activities of «Ukrbud», unsuccessful reform of DABI, explosion of a residential building in Poznyaki revealed an acute problem in the renewal of the Ukrainian housing stock. There is a relevant practice in the world aimed at protecting the interests of people who invest in housing (in the UK, Israel, Poland). It must be taken into account in Ukraine.Outsourcing specialists can be involved in work in construction organizations (enterprises) on a contractual basis, which will allow these organizations (enterprises) to save time and save costs for logistics operations.The audit of logistics costs (external and internal) and resource savings in the process of logistics activities in construction makes it possible to establish the reasons for deviations from such costs and certain officials who are involved in these deviations in construction companies. It should be noted here that deviations can be manifested not only in the overspending of logistics costs and resources, but also in their savings (in this case, the official must be encouraged in some way). Perspectives. Promising are the studies aimed at the general improvement of the system of economic control over the activities of construction companies and each of their logistics in the development of the digital economy and overcoming the consequences of the fight against СOVID-19.

No abstract

The principal purpose of the study is to determine the main parameters of corporate security development in the enterprise in the context of determining the level of impact of external and internal threats. The study uses survey methods on the main internal and external threats that may affect the corporate security of enterprises. The purpose of the practical part of our study is to determine the level of these threats to corporate security. The methodological basis of our study is the method of expert evaluation, which was conducted by interviewing people involved in the process of corporate security management of enterprises, as well as methods of the hierarchical organization using matrices of pair-wise comparisons. The major results of the study can be considered determining the hierarchy of influence of each of the threats affecting the corporate security of industrial enterprises, which will allow optimizing the security system and directing its activities to more pressing issues. Our method of the hierarchical organization of threats to corporate security does not take into account the specifics of the corporate security system of industrial enterprises in most European countries and now can be freely implemented mainly in industrial enterprises of Eastern Europe. The proposed method of assessing external and internal threats is currently optimized for the activities of industrial enterprises in Eastern Europe, including Ukraine and Poland. In the following, at an expansion of the given research, there is a possibility of introducting this methodology to the enterprises of other countries or other profiles. The relevance of this study lies in determining the level of threats that affect the corporate security of industrial enterprises. The methodology for assessing the level of influence of these threats is universal, therefore it can be used in the event of a change in the main threats, it is extremely relevant in the context of rapid globalization changes in the world.

At the current stage of the global development of inter-economic relations in the economy, Kazakhstan urgently needs to improve the mechanisms of influence of states on socio-economic issues. The introduction of state audit that meets international standards and includes an audit of financial statements, compliance and efficiency is also included in the Concept of a new budgetary policy of the Republic of Kazakhstan. The current model of government audit in Kazakhstan began in 2015 with the adoption of the Law of the Republic of Kazakhstan "About State Audit and Financial Control". In the studies carried out, many problematic issues of government audit are considered in depth: ways of introducing modern forms and types of audit and control, such as strategic audit, audit of the effectiveness of the use of budget funds, assessment of strategic plans of government agencies and the activities of the quasipublic sector and their impact on economic development. In general, state audit is seen as a holistic and independent assessment of the effectiveness of audit objects, covering not only financial issues, but also all areas of their activities with the presentation of effective recommendations based on identified deficiencies and proposals for risk management. This article discusses the theoretical foundations, models and types of governmental audit in the Republic of Kazakhstan, as well as the possibility of applying international experience in the development of the Kazakhstani model of governmental audit.

No abstract