Economic Analysis: Theory and Practice
 

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Financial analysis of small businesses in the construction industry

Vol. 18, Iss. 12, DECEMBER 2019

Received: 6 November 2019

Received in revised form: 14 November 2019

Accepted: 28 November 2019

Available online: 25 December 2019

Subject Heading: BUSINESS PERFORMANCE

JEL Classification: C18, C81, D24

Pages: 2237–2254

https://doi.org/10.24891/ea.18.12.2237

Saifullina F.M. Kazan State University of Architecture and Engineering (KSUAE), Kazan, Republic of Tatarstan, Russian Federation
ufk22@bk.ru

https://orcid.org/0000-0001-9675-543X

Mustafina L.R. Kazan State University of Architecture and Engineering (KSUAE), Kazan, Republic of Tatarstan, Russian Federation
belliq@yandex.ru

https://orcid.org/0000-0003-1693-9875

Sabirova E.R. Kazan State University of Architecture and Engineering (KSUAE), Kazan, Republic of Tatarstan, Russian Federation
sabirova20elmira.1998@mail.ru

ORCID id: not available

Timofeeva A.N. Kazan State University of Architecture and Engineering (KSUAE), Kazan, Republic of Tatarstan, Russian Federation
alina_tim_98@mail.ru

ORCID id: not available

Subject Sustainable development of small construction enterprises is perceived as a permanent tendency towards building financial capacity in a dynamic business environment. The article addresses the use of methodological approaches and tools of comprehensive analysis of financial condition of small businesses in the construction industry.
Objectives We analyze financial and economic performance of small construction companies of the investment and construction complex in the Republic of Tatarstan.
Methods The study employs systems and targeted approaches, generalization, methods of comparative and financial and economic analyses. We use accounting data to collect primary qualitative and quantitative information.
Results We offer an algorithm of calculations, enabling a comparative analysis of financial and economic indicators. The practical use of the proposed methodology will create conditions for improving the efficiency of small businesses in the construction industry.
Conclusions The findings can be used in planning strategically important areas of management of the investment and building complex.

Keywords: small business, construction company, financial and economic indicators

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