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title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Cost accounting and cost formation in construction organizations
Creators: name: ÐÐ²Ð°Ð½Ð¾Ð²Ð°, ÐÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð¡ÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½ÑÐµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
Ð·Ð°ÑÑÐ°ÑÑ
Ð¸Ð·Ð´ÐµÑÐ¶ÐºÐ¸
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ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ
Ð¼ÐµÑÐ¾Ð´Ñ ÐºÐ°Ð»ÑÐºÑÐ»ÑÑÐ¸Ð¸
cost
costs
calculation methods

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description: Topic of final qualifying work: Cost accounting and cost formation in construction organizations. The purpose of this study is to study cost accounting and the formation of costs in construction organizations, and an attempt to optimize them. The methodological basis of the dissertation is the special literature on the topic of cost accounting and cost accounting, accounting statements of the studied organization. The subject of research is accounting and management accounting of costs and the formation of costs in construction organizations. The construction industry is specific in terms of management accounting. Its specificity is manifested in costs of various economic content and essence, taken into account when calculating the cost of finished products (construction site or construction work). At the same time, there is a great need for correct calculation of the cost price. Costing errors are unacceptable for the industry under study. They can lead to bankruptcy of the construction company. Based on the findings from the study, a target costing cost accounting system was proposed that provides for the organizational and technical features of the industry for the company under study. The conclusions, recommendations and economic justification for the implementation of the target costing system formulated in the research work allow, to a certain extent, to solve the problems of calculating the cost of production, to contribute to the successful functioning of the organization, as well as to ensure the operational and strategic management of the organization's activities.