The subject of the research is the theoretical and methodological basis for evaluating the personnel potential on the basis of modern concepts and the regulation of personnel activities in the enterprise. The purpose of the study is to highlight the constituent elements of the regulation of the work of the academic apparatus, determine the relationships between them and justify the composition and structure of internal documents, with which you can effectively organize the accounting process at a construction company in modern conditions. Methods of research. In developing the content and structure of internal documents that regulate the activities of the accounting staff on the basis of modern concepts, systemic and logical approaches were used, which made it possible to ensure the theoretical and conceptual unity of the presented study. Results of the work. In the presented study, an effective system of internal regulation has been developed, which will ensure the organization of the work of the accounting apparatus and will provide users of different levels with the main information source for making relevant management decisions. Application of results. Enterprises of the construction industry to organize the regulation of the work of the accounting apparatus in the conditions of the formation of the economy of intellectual and innovative capital. Conclusions. The study, based on the results of the analysis of the organization of the accounting process at construction companies, developed a structure of internal documents that govern the accounting process and the work of the accounting apparatus, which allows not only professional skills to be taken into account, but also to assess individual capabilities, teamwork skills and prospects for the development of accounting personnel.