Accounting and control of transport movement of materials and employees in smart construction

Author:

Pochynok Nataliia,Lupiichuk Anton

Abstract

Introduction. The implementation of innovative information and communication technologies in the construction industry has led to the emergence of a modern management concept known as “smart construction”. The information foundation of smart construction is based on accounting and control using unmanned aerial vehicles (drones). Drones are capable of monitoring the movement of material and labor resources of construction companies, which requires the improvement of accounting and control over construction processes.Purpose. The aim of the article is to investigate the prospects of using unmanned aerial vehicles (drones) in tracking the transportation of material assets and employees for the purpose of improving their accounting and control in smart construction.Methods. In the process of realizing the formulated research purpose, systematic, innovative, functional approaches, as well as methods of synthesis, bibliographic analysis, and comparative analysis, were used.Results. The importance of implementing unmanned aerial vehicle technology in smart construction for monitoring the movement of material and human resources of construction companies has been substantiated. Directions for improving the methodology and organization of accounting and control in the use of drones have been identified. The procedure for aerial visualization, identification, and data collection on the movement of material assets and operational personnel within the construction site for accounting and control purposes has been improved. The methodology for accounting and control of the transportation of material assets, inventory, and building structures has been refined, including their receipt, storage, transfer between warehouses, productive use, inefficient use, loss due to theft, and disposal. The use of drones for monitoring the movement of company employees for the purpose of accounting and control, including work hours, wages, performance of functional duties, downtime, unauthorized crossing of territorial boundaries, and more, has been proposed. An information scheme for accounting and control of the combined use of vehicles for the simultaneous transportation of surplus material resources and free operational personnel to construction sites has been developed. The emergence of combined transportation costs for the movement of material resources, which, from an accounting and control perspective, are transportation and procurement costs, for personnel – operational costs of construction companies, has been identified. Combined transportation ensures the optimization of construction processes, reduces the time required for construction work, and minimizes transportation and other expenses for companies.Perspectives. Further research is to develop a methodology for calculating wages on construction sites for both previous and current locations of operational personnel. This would involve a transformation of the personnel policy of construction companies.

Publisher

West Ukrainian National University

Subject

General Medicine

Reference12 articles.

1. Dmytrenko, A. V. (2007). Shliakhy pokrashchennia obliku materialiv u budivnytstvi [Ways to Improve the Accounting of Materials in Construction]. Komunalne hospodarstvo mist - Communal management of cities, 78, 259-262. Retrieved from http://eprints.kname.edu.ua/584/1/259-262_Дмитренко.pdf [in Ukrainian].

2. Soa, Nguyen, & Tran, Manh. (2017). The Demand for Cost Management Accounting Information: The Case of Vietnamese Construction Firms. Research Journal of Finance and Accounting, 8, 35-43 [in English].

3. Yurchenko, Yu. M. (2010). Vytraty na transport i rozmishchennia vyrobnytstva [Costs of Transport and Placement of Production]. Visnyk ekonomiky transportu i promyslovosti - Herald of the economy of transport and industry, 29, 295-298 [in Ukrainian].

4. Gumenna-Derii, Mariia. (2023). Oblik osnovnykh materialnykh resursiv ta analiz efektyvnosti lohistychnykh operatsii u budivnytstvi [Accounting of the Material Resources and Analysis of the Efficiency of Logistics Operations in Construction Industry]. Oblik i finansy - Accounting and finance, 1 (99), 130-134. DOI: http://doi. org/10.33146/2307-9878-2023-1(99)-130-134 [in Ukrainian].

5. Derii, Vasyl, & Gumenna-Derii, Mariia. (2023). Oblik i kontrol za dopomizhnymy materialnymy resursamy v upravlinni finansovoiu bezpekoiu u budivnytstvi [Accounting and Control of Auxiliary materials resources in the Management of Financial Security in Construction]. Visnyk Ekonomiky - Herald of Economics, 1, 67-79. DOI: https://doi.org/10.35774/visnyk2023.01.067 [in Ukrainian].

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3