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Financial analysis of small businesses in the construction industry

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

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

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

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

Journal: Economic Analysis: Theory and Practice, #12, 2019

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.


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