PROJECT COST MANAGEMENT AT THE DESIGN AND CONSTRUCTION STAGE

At this moment there are a lot of economic literature and methodical recommendations, including IAEA standards, where question of investment projects efficiency valuation are enough worked out, with conception description of how to take into account loans and financial leasing costs according to al...

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Autores principales:	M. A. Fedotova, A. S. Maltsev, T. V. Tazihina
Formato:	article
Lenguaje:	RU
Publicado:	Real Economics Publishing House 2015
Materias:	amortised cost capitalized costs capital expenditure science-intensive project r&d capex deferred tax liabilities deferred tax assets earning before tax current tax expense financial requirement effective interest rate Risk in industry. Risk management HD61
Acceso en línea:	https://doaj.org/article/8182940adf904ff4a029e17ffc403913
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id	oai:doaj.org-article:8182940adf904ff4a029e17ffc403913
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spelling	oai:doaj.org-article:8182940adf904ff4a029e17ffc4039132021-11-19T10:41:58ZPROJECT COST MANAGEMENT AT THE DESIGN AND CONSTRUCTION STAGE2618-947X2618-998410.17747/2078-8886-2015-1-1https://doaj.org/article/8182940adf904ff4a029e17ffc4039132015-04-01T00:00:00Zhttps://www.jsdrm.ru/jour/article/view/443https://doaj.org/toc/2618-947Xhttps://doaj.org/toc/2618-9984At this moment there are a lot of economic literature and methodical recommendations, including IAEA standards, where question of investment projects efficiency valuation are enough worked out, with conception description of how to take into account loans and financial leasing costs according to alternative methods being assumed. Nonetheless, it’s failed to address the issue to the capitalized costs informational block-schedule and methodical approach, allowing to module the loans and the financial leasing accounting parameters, with the capitalized costs being assumed on the design and the construction stage of the science-intensive projects (aircraft manufacturing, nuclear power engineering).Also on the design and the construction stage it weren’t worked out the methodical recommendations, allowing to be assessed the influence of the capitalized costs and incurring losses by the tax expense from continuing operation calculation from the point of view of accounting standards and tax legislation on net present value and financial stability of project.In this way the task to work out the methodical approaches and recommendations, allowing to model the loans and the financial leasing accounting parameters, and to carry out the assessment of the capitalized costs influence on the net present value and the financial stability of the project are current importance task. In the article authors stipulate that capitalized costs of the loans and the financial leasing and also the capitalized amortization & depreciation are the effective instrument of financial stability and net present value project managing.M. A. FedotovaA. S. MaltsevT. V. TazihinaReal Economics Publishing House articleamortised costcapitalized costscapital expenditurescience-intensive projectr&dcapexdeferred tax liabilitiesdeferred tax assetsearning before taxcurrent tax expensefinancial requirementeffective interest rateRisk in industry. Risk managementHD61RU Strategičeskie Rešeniâ i Risk-Menedžment, Vol 0, Iss 1, Pp 68-89 (2015)
institution	DOAJ
collection	DOAJ
language	RU
topic	amortised cost capitalized costs capital expenditure science-intensive project r&d capex deferred tax liabilities deferred tax assets earning before tax current tax expense financial requirement effective interest rate Risk in industry. Risk management HD61
spellingShingle	amortised cost capitalized costs capital expenditure science-intensive project r&d capex deferred tax liabilities deferred tax assets earning before tax current tax expense financial requirement effective interest rate Risk in industry. Risk management HD61 M. A. Fedotova A. S. Maltsev T. V. Tazihina PROJECT COST MANAGEMENT AT THE DESIGN AND CONSTRUCTION STAGE
description	At this moment there are a lot of economic literature and methodical recommendations, including IAEA standards, where question of investment projects efficiency valuation are enough worked out, with conception description of how to take into account loans and financial leasing costs according to alternative methods being assumed. Nonetheless, it’s failed to address the issue to the capitalized costs informational block-schedule and methodical approach, allowing to module the loans and the financial leasing accounting parameters, with the capitalized costs being assumed on the design and the construction stage of the science-intensive projects (aircraft manufacturing, nuclear power engineering).Also on the design and the construction stage it weren’t worked out the methodical recommendations, allowing to be assessed the influence of the capitalized costs and incurring losses by the tax expense from continuing operation calculation from the point of view of accounting standards and tax legislation on net present value and financial stability of project.In this way the task to work out the methodical approaches and recommendations, allowing to model the loans and the financial leasing accounting parameters, and to carry out the assessment of the capitalized costs influence on the net present value and the financial stability of the project are current importance task. In the article authors stipulate that capitalized costs of the loans and the financial leasing and also the capitalized amortization & depreciation are the effective instrument of financial stability and net present value project managing.
format	article
author	M. A. Fedotova A. S. Maltsev T. V. Tazihina
author_facet	M. A. Fedotova A. S. Maltsev T. V. Tazihina
author_sort	M. A. Fedotova
title	PROJECT COST MANAGEMENT AT THE DESIGN AND CONSTRUCTION STAGE
title_short	PROJECT COST MANAGEMENT AT THE DESIGN AND CONSTRUCTION STAGE
title_full	PROJECT COST MANAGEMENT AT THE DESIGN AND CONSTRUCTION STAGE
title_fullStr	PROJECT COST MANAGEMENT AT THE DESIGN AND CONSTRUCTION STAGE
title_full_unstemmed	PROJECT COST MANAGEMENT AT THE DESIGN AND CONSTRUCTION STAGE
title_sort	project cost management at the design and construction stage
publisher	Real Economics Publishing House
publishDate	2015
url	https://doaj.org/article/8182940adf904ff4a029e17ffc403913
work_keys_str_mv	AT mafedotova projectcostmanagementatthedesignandconstructionstage AT asmaltsev projectcostmanagementatthedesignandconstructionstage AT tvtazihina projectcostmanagementatthedesignandconstructionstage
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PROJECT COST MANAGEMENT AT THE DESIGN AND CONSTRUCTION STAGE

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