Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

Personal portfolio

WAYS TO SELECT THE METHOD OF COST ACCOUNTING IN THE CONSTRUCTION

Dolgova A.V. 1
1 People Friendship University of Russia
The largest share of all costs of construction enterprises occupies the cost of construction of the property, or the cost of performing the reconstruction (modernization) or repair of the property. The set of production costs shows how much it costs the contractor works on the construction of the property (its reconstruction or repair), that is, of the production cost. In a modern market economy is not possible to develop a universal method of costing for companies engaged in various activities in different areas of the economy. Formation costs for the administrative account of domestic companies involved in construction – is to have a complete picture of all expenses incurred, even those that are not included in the cost for financial accounting purposes. The selection of accounting and methods of calculation in addition to industry and organizational factors affect the assumptions, which are formed within each enterprise. The object of the work are companies operating in the construction sector of the domestic production. The subject of the work is calculation of cost value. The aim is to review the structure of the classification of some methods of calculation of the cost of production, as well as an attempt to determine the most appropriate method of cost accounting and cost calculation for the enterprises of the construction sector