Evaluation and management of the cost of investment and construction projects

Introduction. The conditions of the war require revitalization of the implementation of the most diverse investment and construction projects in the reconstruction of the national economy of Ukraine. This situation can be explained by a number of main reasons, namely: the imperfection of the methodological foundations of price formation, which is manifested in the preparation of estimate documentation based on data on the scope of work and norms, standards, and the lack of attention to the cost management system during the implementation of an investment and construction project.  The purpose of the study is to justify the feasibility of a systematic display of the availability and movement of resources (capacity), time (calendar) periods, technologies, organizational and technological schemes in the assessment and management of the cost of the enterprise during the implementation of the investment and construction project. Research methods. During scientific searches, both general scientific and specific research methods were applied, namely: generalization of theoretical and methodological approaches when determining the purpose of the research, development of theoretical, methodological and practical conclusions; technical and economic analysis when determining the influence of organizational and technological factors. The results. Planning the implementation of an investment and construction project, regardless of the nature, scale and complexity of the project, includes planning a meaningful (productive) goal based on the structure of the distribution of project work, terms (duration), costs, results. It has been established that the structure of works of the construction object, the sequence and interrelationship of their execution are the subject of planning in the project process. Organizational and technological factors affecting the duration and cost of construction and installation work are determined. Such factors are the quality of resources, their quantity, implementation technology, organizational and technological schemes, as well as the duration of work and the project as a whole. During project planning and planning of the work distribution structure, the goals can be: time goal - minimization of time indicators for the execution of works or their complexes and the entire project or tracking of the planned terms of execution of works; resource goal - optimization of the use of capacities, their continuous or uniform use; the value goal is to ensure the minimization of the company’s costs. It has been proven that during project planning, such goals often come into conflict. Prospects. Further research should be aimed at the development of methodological recommendations for the construction of technological schemes based on the structuring of project works, which allows for the distribution of limited resources (assets) of the project and thereby establishing the period and cost of works and achieving the planned results of the investment and construction project.