FEATURES OF COST AND MANAGEMENT ACCOUNTING IN CONSTRUCTION COMPANY

The article is devoted to research features of methodical approaches of cost and management accounting in construction. The article describes the main characteristics of the classification of costs depending on the goals of the management accounting, summarizes the advantages and disadvantages most...

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Main Authors: O. Ageeva, E. Kozhinova
Format: Article
Language:Russian
Published: Publishing House of the State University of Management 2016-07-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/336
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spelling doaj-9c698eac1f8843dab3364f9b8399970b2021-10-02T06:22:28ZrusPublishing House of the State University of ManagementВестник университета1816-42772686-84152016-07-0107-8219225336FEATURES OF COST AND MANAGEMENT ACCOUNTING IN CONSTRUCTION COMPANYO. Ageeva0E. Kozhinova1ФГБОУ ВО «ГУУ»ФГБОУ ВО «ГУУ»The article is devoted to research features of methodical approaches of cost and management accounting in construction. The article describes the main characteristics of the classification of costs depending on the goals of the management accounting, summarizes the advantages and disadvantages most frequently used methods. Also it has been identified application features of methods of cost and management accounting based on the specifics of the construction industry.https://vestnik.guu.ru/jour/article/view/336cost and management accountingcostmethodcost pricecosting itemsconstructioncivil and erection works
collection DOAJ
language Russian
format Article
sources DOAJ
author O. Ageeva
E. Kozhinova
spellingShingle O. Ageeva
E. Kozhinova
FEATURES OF COST AND MANAGEMENT ACCOUNTING IN CONSTRUCTION COMPANY
Вестник университета
cost and management accounting
cost
method
cost price
costing items
construction
civil and erection works
author_facet O. Ageeva
E. Kozhinova
author_sort O. Ageeva
title FEATURES OF COST AND MANAGEMENT ACCOUNTING IN CONSTRUCTION COMPANY
title_short FEATURES OF COST AND MANAGEMENT ACCOUNTING IN CONSTRUCTION COMPANY
title_full FEATURES OF COST AND MANAGEMENT ACCOUNTING IN CONSTRUCTION COMPANY
title_fullStr FEATURES OF COST AND MANAGEMENT ACCOUNTING IN CONSTRUCTION COMPANY
title_full_unstemmed FEATURES OF COST AND MANAGEMENT ACCOUNTING IN CONSTRUCTION COMPANY
title_sort features of cost and management accounting in construction company
publisher Publishing House of the State University of Management
series Вестник университета
issn 1816-4277
2686-8415
publishDate 2016-07-01
description The article is devoted to research features of methodical approaches of cost and management accounting in construction. The article describes the main characteristics of the classification of costs depending on the goals of the management accounting, summarizes the advantages and disadvantages most frequently used methods. Also it has been identified application features of methods of cost and management accounting based on the specifics of the construction industry.
topic cost and management accounting
cost
method
cost price
costing items
construction
civil and erection works
url https://vestnik.guu.ru/jour/article/view/336
work_keys_str_mv AT oageeva featuresofcostandmanagementaccountinginconstructioncompany
AT ekozhinova featuresofcostandmanagementaccountinginconstructioncompany
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