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


  • Nataliia Pochynok West Ukrainian National University
  • Anton Lupiichuk West Ukrainian National University



accounting, control, digitization of accounting, movement of material and human resources, transportation of material assets, passenger transportation, innovative smart construction


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.

Author Biographies

  • Nataliia Pochynok, West Ukrainian National University
    Phd,AssociateProfessor,Associate Professor of the Department of Accounting and Taxation


    Associate Professor of the Department of Accounting and Taxation
  • Anton Lupiichuk, West Ukrainian National University
    PhD student


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How to Cite

Pochynok, Nataliia, and Anton Lupiichuk. “Accounting and Control of Transport Movement of Materials and Employees in Smart Construction”. Herald of Economics, no. 3, Nov. 2023, pp. 68-82,

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