ORGANIZATION OF ACCOUNT OF COSTS AND CALCULATION OF COSTS OF BUILDING AND INSTALLATION WORKS

Abstract

Purpose. Investigation of the organization of cost accounting and calculation of the cost of construction and installation work. Methodology of research. The following methods of scientific research were used to achieve the goal and to solve the problems: the dialectical method of cognition - for clarifying the concept of calculating the cost of construction and assembly works as an economic accounting and analytical category; analytical and monographic - for the study of literary sources; system-analytical method - for studying normative legal acts on the issues of organizing cost accounting and calculating the cost of construction and installation work; methods of description, specification, formalization - for determining the directions of accounting of cost reflection and calculation of the cost of construction and installation work; abstract-logical method - for summarizing theoretical positions, forming conclusions and suggestions. Findings. The necessity of a single methodical basis for cost accounting and calculation of the cost of completed construction and installation work was substantiated. The essence of the concept «cost of construction and installation works» was specified. The methodical aspects of the organization of cost accounting and calculation of the cost of construction and installation work were considered and described. Originality. The concept of the cost of completed construction and installation work, as a set of costs of a construction organization, is directly related to the implementation at their own risk and on their own of construction and installation works at the request of enterprises, institutions, organizations and citizens. Practical value. The main provisions of this study in the form of proposals and guidelines can be used in the practice of construction enterprises.