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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Autores principales: O. Ageeva, E. Kozhinova
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2016
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Acceso en línea:https://doaj.org/article/9c698eac1f8843dab3364f9b8399970b
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spelling oai:doaj.org-article:9c698eac1f8843dab3364f9b8399970b2021-12-03T07:43:18ZFEATURES OF COST AND MANAGEMENT ACCOUNTING IN CONSTRUCTION COMPANY1816-42772686-8415https://doaj.org/article/9c698eac1f8843dab3364f9b8399970b2016-07-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/336https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.O. AgeevaE. KozhinovaPublishing House of the State University of Managementarticlecost and management accountingcostmethodcost pricecosting itemsconstructioncivil and erection worksSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 7-8, Pp 219-225 (2016)
institution DOAJ
collection DOAJ
language RU
topic cost and management accounting
cost
method
cost price
costing items
construction
civil and erection works
Sociology (General)
HM401-1281
Economics as a science
HB71-74
spellingShingle cost and management accounting
cost
method
cost price
costing items
construction
civil and erection works
Sociology (General)
HM401-1281
Economics as a science
HB71-74
O. Ageeva
E. Kozhinova
FEATURES OF COST AND MANAGEMENT ACCOUNTING IN CONSTRUCTION COMPANY
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.
format article
author O. Ageeva
E. Kozhinova
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
publishDate 2016
url https://doaj.org/article/9c698eac1f8843dab3364f9b8399970b
work_keys_str_mv AT oageeva featuresofcostandmanagementaccountinginconstructioncompany
AT ekozhinova featuresofcostandmanagementaccountinginconstructioncompany
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