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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| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the State University of Management
2016-07-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/336 |
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| _version_ | 1832542117195415552 |
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| author | O. Ageeva E. Kozhinova |
| author_facet | O. Ageeva E. Kozhinova |
| author_sort | O. Ageeva |
| collection | DOAJ |
| 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 |
| id | doaj-art-9c698eac1f8843dab3364f9b8399970b |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2016-07-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-9c698eac1f8843dab3364f9b8399970b2025-02-04T08:27:46ZengPublishing 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 |
| 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 |
| title | 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_short | FEATURES OF COST AND MANAGEMENT ACCOUNTING IN CONSTRUCTION COMPANY |
| title_sort | features of cost and management accounting in construction company |
| 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 |