Praxeological parameters of identification and solution of control tasks of enterprises transactions with real estate

Oleksandr Sherstiuk
Doctor of Economics, Associate Professor, Leading Researcher of the Accounting And Taxation Department, National Scientific Center «Institute of Agrarian Economics», Ukraine, e-mail: osherstiuk@gmail.com, ORCID ID: https://orcid.org/0000-0002-9866-511X

Cite this article:

Sherstiuk, O. (2021). Praxeological parameters of identification and solution of control tasks of enterprises transactions with real estate [Prakseolohichni parametry identyfikatsii ta vyrishennia zavdan kontroliu operatsii subiektiv hospodariuvannia z nerukhomistiu], Socio-economic research bulletin; Vìsnik socìal’no-ekonomìčnih doslìdžen’ (ISSN 2313-4569), Odessa National Economic University, Odessa, No. 1 (76), pp. 114‒125.

Abstract

The subject of the study is the implementation control measures operations of entitie's real estate. The purpose of the article is to identify the tasks of real estate transactions control. The basis of the research methodology is the application of a systematic approach, methods of analysis, synthesis, bibliographic research and modeling. The main types of real estate transactions of business entities are identified. It is proposed to identify the tasks of their control on the basis of the functions performed by the management system. It is istablished that the content of control tasks when planning real estate transactions is determined according to the expectations of stakeholders regarding future events and their results. The necessity to formalize the relevant tasks to determine their compliance with the interests of the business entity and persons interested in information about its activities is proved. It is grounded that during the formation and implementation of management decisions the real estate control tasks have to include the possibility of ensuring their compliance with economic, social and other interests of stakeholders according to determination their acceptability in terms of consistency with formalized algorithms. The control tasks solving at the stage of assessing of the implementation status of the management decisions involves determining the operations results of the controlled entity with real estate on the basis of the received information. At the stage of real estate transactions regulation the tasks of control should be to establish the grounds for management decisions making adjustments to the activity. The formulated tasks of control of real estate transactions of entities provide an opportunity to determine the target direction of measures, as a result of which stakeholders will be able to adequately assess their content, quality characteristics and results. Solving the control tasks identified during the study will help meet the needs of stakeholders in the necessary information, optimize the organizational, informational and methodical support of control.

Keywords

control; real estate; control tasks; functions of management system; planning; making managerial decisions; information assessment; regulation.

JEL classification: G310; M210; DOI: https://doi.org/10.33987/vsed.1(76).2021.114-125

UD classification: 332.025.12:657.421.1

This work is licensed under a Creative Commons Attribution 4.0 International License. To view a copy of this license, visit http://creativecommons.org/licenses/by/4.0/

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