Bekhtereva E.V. 1
1 Tyumen State University of Architecture and Civil Engineering
The article represents the peculiarities of determining the cost of building production.Тhere is the procedure of determination the list of expenses for the construction of contractor in this article. The analysis of the costs of a building company was carried out, as a result of the overhead was allocated to direct costs. The questions, reflecting the actual overheads in accounting, are considered. The analysis used the database overhead allocation in the context of building projects was done. The components of expenditure on maintenance and building workers were analyzed, special attention is paid to their distributional gorithm. The Base cost allocation are determined, taking into account the links with cost carriers. The Calculation of maintenance costs of building workers in the context of objects (orders) of the proposed method and a comparison with the existing distribution were done.