Improving cost management in the construction industry: a methodological aspect
This paper shows that the main task of developing a business related to construction is to obtain the necessary financial result with the condition of effective cost management. It is noted that among the existing means of optimizing costs, the main ones are considered effective planning, accounting and control, as well as a number of measures aimed at reducing costs. The aim of the study was to search for innovative approaches to the formation and maintenance of management accounting in the framework of cost management, and to develop a model of the information base for cost management in the construction industry. The study used comparative analysis, synthesis of theoretical and practical material, comprehensive analysis and systematic approach. The paper considers and analyzes the problems that hinder the building of a productive cost management system for construction production. A model of the information base for the cost management of a construction organization has been formed, which involves the application of calculation of complex cost items in the accounting system, with their subdivision in analytical accounting into fixed and variable. A detailed classification of production costs is proposed and justified singling out the components of cost of work related to construction and rationalizing costs. The main features of cost calculation and the possibility of their use in order to control the cost-price were investigated. Certain aspects of rationalizing cost management are formulated and a chart of accounts for the management accounting of a construction company related to rationalizing cost management is proposed. The relevance and importance of the issue under study for the use of effective ways, models and cost management schemes in the construction industry are aimed at increasing the significance and optimization of construction management. The considered system of analytical cost accounting for a construction company contributes to the most thorough analysis of operational data on costs, their structure and types, classification by construction objects, responsibility centers and places of formation.
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